-32.04% is the change from 540 to 367
Calculation steps:
[( 367 - 540 ) ÷ 540] x 100 = -32.04%
Formula
Percentage change = [(367 - 540) / 540] x 100
Subtract the new number by the original number
367 - 540 = -173
-173 ÷ 540 = -0.32037037037037036
-0.32037037037037036 x 100 = -32.04%