-19.44% is the change from 540 to 435
Calculation steps:
[( 435 - 540 ) ÷ 540] x 100 = -19.44%
Formula
Percentage change = [(435 - 540) / 540] x 100
Subtract the new number by the original number
435 - 540 = -105
-105 ÷ 540 = -0.19444444444444445
-0.19444444444444445 x 100 = -19.44%