-18.15% is the change from 540 to 442
Calculation steps:
[( 442 - 540 ) ÷ 540] x 100 = -18.15%
Formula
Percentage change = [(442 - 540) / 540] x 100
Subtract the new number by the original number
442 - 540 = -98
-98 ÷ 540 = -0.1814814814814815
-0.1814814814814815 x 100 = -18.15%