-22.41% is the change from 540 to 419
Calculation steps:
[( 419 - 540 ) ÷ 540] x 100 = -22.41%
Formula
Percentage change = [(419 - 540) / 540] x 100
Subtract the new number by the original number
419 - 540 = -121
-121 ÷ 540 = -0.22407407407407406
-0.22407407407407406 x 100 = -22.41%