-3.7% is the change from 541 to 521
Calculation steps:
[( 521 - 541 ) ÷ 541] x 100 = -3.7%
Formula
Percentage change = [(521 - 541) / 541] x 100
Subtract the new number by the original number
521 - 541 = -20
-20 ÷ 541 = -0.036968576709796676
-0.036968576709796676 x 100 = -3.7%