-34.44% is the change from 540 to 354
Calculation steps:
[( 354 - 540 ) ÷ 540] x 100 = -34.44%
Formula
Percentage change = [(354 - 540) / 540] x 100
Subtract the new number by the original number
354 - 540 = -186
-186 ÷ 540 = -0.34444444444444444
-0.34444444444444444 x 100 = -34.44%