-32.41% is the change from 540 to 365
Calculation steps:
[( 365 - 540 ) ÷ 540] x 100 = -32.41%
Formula
Percentage change = [(365 - 540) / 540] x 100
Subtract the new number by the original number
365 - 540 = -175
-175 ÷ 540 = -0.32407407407407407
-0.32407407407407407 x 100 = -32.41%