-39.63% is the change from 540 to 326
Calculation steps:
[( 326 - 540 ) ÷ 540] x 100 = -39.63%
Formula
Percentage change = [(326 - 540) / 540] x 100
Subtract the new number by the original number
326 - 540 = -214
-214 ÷ 540 = -0.3962962962962963
-0.3962962962962963 x 100 = -39.63%