-39.26% is the change from 540 to 328
Calculation steps:
[( 328 - 540 ) ÷ 540] x 100 = -39.26%
Formula
Percentage change = [(328 - 540) / 540] x 100
Subtract the new number by the original number
328 - 540 = -212
-212 ÷ 540 = -0.3925925925925926
-0.3925925925925926 x 100 = -39.26%