440% is the change from 100 to 540
Calculation steps:
[( 540 - 100 ) ÷ 100] x 100 = 440%
Formula
Percentage change = [(540 - 100) / 100] x 100
Subtract the new number by the original number
540 - 100 = 440
440 ÷ 100 = 4.4
4.4 x 100 = 440%
Example