-39.44% is the change from 540 to 327
Calculation steps:
[( 327 - 540 ) ÷ 540] x 100 = -39.44%
Formula
Percentage change = [(327 - 540) / 540] x 100
Subtract the new number by the original number
327 - 540 = -213
-213 ÷ 540 = -0.39444444444444443
-0.39444444444444443 x 100 = -39.44%