-22.59% is the change from 540 to 418
Calculation steps:
[( 418 - 540 ) ÷ 540] x 100 = -22.59%
Formula
Percentage change = [(418 - 540) / 540] x 100
Subtract the new number by the original number
418 - 540 = -122
-122 ÷ 540 = -0.22592592592592592
-0.22592592592592592 x 100 = -22.59%