-18.82% is the change from 542 to 440
Calculation steps:
[( 440 - 542 ) ÷ 542] x 100 = -18.82%
Formula
Percentage change = [(440 - 542) / 542] x 100
Subtract the new number by the original number
440 - 542 = -102
-102 ÷ 542 = -0.1881918819188192
-0.1881918819188192 x 100 = -18.82%