-31.48% is the change from 540 to 370
Calculation steps:
[( 370 - 540 ) ÷ 540] x 100 = -31.48%
Formula
Percentage change = [(370 - 540) / 540] x 100
Subtract the new number by the original number
370 - 540 = -170
-170 ÷ 540 = -0.3148148148148148
-0.3148148148148148 x 100 = -31.48%