-30.37% is the change from 540 to 376
Calculation steps:
[( 376 - 540 ) ÷ 540] x 100 = -30.37%
Formula
Percentage change = [(376 - 540) / 540] x 100
Subtract the new number by the original number
376 - 540 = -164
-164 ÷ 540 = -0.3037037037037037
-0.3037037037037037 x 100 = -30.37%