-27.59% is the change from 540 to 391
Calculation steps:
[( 391 - 540 ) ÷ 540] x 100 = -27.59%
Formula
Percentage change = [(391 - 540) / 540] x 100
Subtract the new number by the original number
391 - 540 = -149
-149 ÷ 540 = -0.2759259259259259
-0.2759259259259259 x 100 = -27.59%