-22.78% is the change from 540 to 417
Calculation steps:
[( 417 - 540 ) ÷ 540] x 100 = -22.78%
Formula
Percentage change = [(417 - 540) / 540] x 100
Subtract the new number by the original number
417 - 540 = -123
-123 ÷ 540 = -0.22777777777777777
-0.22777777777777777 x 100 = -22.78%