-20.3% is the change from 542 to 432
Calculation steps:
[( 432 - 542 ) ÷ 542] x 100 = -20.3%
Formula
Percentage change = [(432 - 542) / 542] x 100
Subtract the new number by the original number
432 - 542 = -110
-110 ÷ 542 = -0.2029520295202952
-0.2029520295202952 x 100 = -20.3%