-36.11% is the change from 540 to 345
Calculation steps:
[( 345 - 540 ) ÷ 540] x 100 = -36.11%
Formula
Percentage change = [(345 - 540) / 540] x 100
Subtract the new number by the original number
345 - 540 = -195
-195 ÷ 540 = -0.3611111111111111
-0.3611111111111111 x 100 = -36.11%