-34.26% is the change from 540 to 355
Calculation steps:
[( 355 - 540 ) ÷ 540] x 100 = -34.26%
Formula
Percentage change = [(355 - 540) / 540] x 100
Subtract the new number by the original number
355 - 540 = -185
-185 ÷ 540 = -0.3425925925925926
-0.3425925925925926 x 100 = -34.26%