-27.04% is the change from 540 to 394
Calculation steps:
[( 394 - 540 ) ÷ 540] x 100 = -27.04%
Formula
Percentage change = [(394 - 540) / 540] x 100
Subtract the new number by the original number
394 - 540 = -146
-146 ÷ 540 = -0.27037037037037037
-0.27037037037037037 x 100 = -27.04%