-18.89% is the change from 540 to 438
Calculation steps:
[( 438 - 540 ) ÷ 540] x 100 = -18.89%
Formula
Percentage change = [(438 - 540) / 540] x 100
Subtract the new number by the original number
438 - 540 = -102
-102 ÷ 540 = -0.18888888888888888
-0.18888888888888888 x 100 = -18.89%