-25.46% is the change from 542 to 404
Calculation steps:
[( 404 - 542 ) ÷ 542] x 100 = -25.46%
Formula
Percentage change = [(404 - 542) / 542] x 100
Subtract the new number by the original number
404 - 542 = -138
-138 ÷ 542 = -0.25461254612546125
-0.25461254612546125 x 100 = -25.46%