-31.11% is the change from 540 to 372
Calculation steps:
[( 372 - 540 ) ÷ 540] x 100 = -31.11%
Formula
Percentage change = [(372 - 540) / 540] x 100
Subtract the new number by the original number
372 - 540 = -168
-168 ÷ 540 = -0.3111111111111111
-0.3111111111111111 x 100 = -31.11%