-0.37% is the change from 540 to 538
Calculation steps:
[( 538 - 540 ) ÷ 540] x 100 = -0.37%
Formula
Percentage change = [(538 - 540) / 540] x 100
Subtract the new number by the original number
538 - 540 = -2
-2 ÷ 540 = -0.003703703703703704
-0.003703703703703704 x 100 = -0.37%