-21.11% is the change from 540 to 426
Calculation steps:
[( 426 - 540 ) ÷ 540] x 100 = -21.11%
Formula
Percentage change = [(426 - 540) / 540] x 100
Subtract the new number by the original number
426 - 540 = -114
-114 ÷ 540 = -0.2111111111111111
-0.2111111111111111 x 100 = -21.11%