-21.85% is the change from 540 to 422
Calculation steps:
[( 422 - 540 ) ÷ 540] x 100 = -21.85%
Formula
Percentage change = [(422 - 540) / 540] x 100
Subtract the new number by the original number
422 - 540 = -118
-118 ÷ 540 = -0.21851851851851853
-0.21851851851851853 x 100 = -21.85%