-33.52% is the change from 540 to 359
Calculation steps:
[( 359 - 540 ) ÷ 540] x 100 = -33.52%
Formula
Percentage change = [(359 - 540) / 540] x 100
Subtract the new number by the original number
359 - 540 = -181
-181 ÷ 540 = -0.3351851851851852
-0.3351851851851852 x 100 = -33.52%