-20.19% is the change from 540 to 431
Calculation steps:
[( 431 - 540 ) ÷ 540] x 100 = -20.19%
Formula
Percentage change = [(431 - 540) / 540] x 100
Subtract the new number by the original number
431 - 540 = -109
-109 ÷ 540 = -0.20185185185185187
-0.20185185185185187 x 100 = -20.19%