-20.37% is the change from 540 to 430
Calculation steps:
[( 430 - 540 ) ÷ 540] x 100 = -20.37%
Formula
Percentage change = [(430 - 540) / 540] x 100
Subtract the new number by the original number
430 - 540 = -110
-110 ÷ 540 = -0.2037037037037037
-0.2037037037037037 x 100 = -20.37%