-22.04% is the change from 540 to 421
Calculation steps:
[( 421 - 540 ) ÷ 540] x 100 = -22.04%
Formula
Percentage change = [(421 - 540) / 540] x 100
Subtract the new number by the original number
421 - 540 = -119
-119 ÷ 540 = -0.22037037037037038
-0.22037037037037038 x 100 = -22.04%