-29.26% is the change from 540 to 382
Calculation steps:
[( 382 - 540 ) ÷ 540] x 100 = -29.26%
Formula
Percentage change = [(382 - 540) / 540] x 100
Subtract the new number by the original number
382 - 540 = -158
-158 ÷ 540 = -0.29259259259259257
-0.29259259259259257 x 100 = -29.26%