-30.93% is the change from 540 to 373
Calculation steps:
[( 373 - 540 ) ÷ 540] x 100 = -30.93%
Formula
Percentage change = [(373 - 540) / 540] x 100
Subtract the new number by the original number
373 - 540 = -167
-167 ÷ 540 = -0.30925925925925923
-0.30925925925925923 x 100 = -30.93%