-35% is the change from 540 to 351
Calculation steps:
[( 351 - 540 ) ÷ 540] x 100 = -35%
Formula
Percentage change = [(351 - 540) / 540] x 100
Subtract the new number by the original number
351 - 540 = -189
-189 ÷ 540 = -0.35
-0.35 x 100 = -35%
Example