-30.19% is the change from 540 to 377
Calculation steps:
[( 377 - 540 ) ÷ 540] x 100 = -30.19%
Formula
Percentage change = [(377 - 540) / 540] x 100
Subtract the new number by the original number
377 - 540 = -163
-163 ÷ 540 = -0.30185185185185187
-0.30185185185185187 x 100 = -30.19%