-3.74% is the change from 561 to 540
Calculation steps:
[( 540 - 561 ) ÷ 561] x 100 = -3.74%
Formula
Percentage change = [(540 - 561) / 561] x 100
Subtract the new number by the original number
540 - 561 = -21
-21 ÷ 561 = -0.0374331550802139
-0.0374331550802139 x 100 = -3.74%