-37.41% is the change from 540 to 338
Calculation steps:
[( 338 - 540 ) ÷ 540] x 100 = -37.41%
Formula
Percentage change = [(338 - 540) / 540] x 100
Subtract the new number by the original number
338 - 540 = -202
-202 ÷ 540 = -0.37407407407407406
-0.37407407407407406 x 100 = -37.41%