309.09% is the change from 132 to 540
Calculation steps:
[( 540 - 132 ) ÷ 132] x 100 = 309.09%
Formula
Percentage change = [(540 - 132) / 132] x 100
Subtract the new number by the original number
540 - 132 = 408
408 ÷ 132 = 3.090909090909091
3.090909090909091 x 100 = 309.09%