-42.55% is the change from 940 to 540
Calculation steps:
[( 540 - 940 ) ÷ 940] x 100 = -42.55%
Formula
Percentage change = [(540 - 940) / 940] x 100
Subtract the new number by the original number
540 - 940 = -400
-400 ÷ 940 = -0.425531914893617
-0.425531914893617 x 100 = -42.55%