-20.74% is the change from 540 to 428
Calculation steps:
[( 428 - 540 ) ÷ 540] x 100 = -20.74%
Formula
Percentage change = [(428 - 540) / 540] x 100
Subtract the new number by the original number
428 - 540 = -112
-112 ÷ 540 = -0.2074074074074074
-0.2074074074074074 x 100 = -20.74%