-27.12% is the change from 542 to 395
Calculation steps:
[( 395 - 542 ) ÷ 542] x 100 = -27.12%
Formula
Percentage change = [(395 - 542) / 542] x 100
Subtract the new number by the original number
395 - 542 = -147
-147 ÷ 542 = -0.27121771217712176
-0.27121771217712176 x 100 = -27.12%