-19.07% is the change from 540 to 437
Calculation steps:
[( 437 - 540 ) ÷ 540] x 100 = -19.07%
Formula
Percentage change = [(437 - 540) / 540] x 100
Subtract the new number by the original number
437 - 540 = -103
-103 ÷ 540 = -0.19074074074074074
-0.19074074074074074 x 100 = -19.07%