288.49% is the change from 139 to 540
Calculation steps:
[( 540 - 139 ) ÷ 139] x 100 = 288.49%
Formula
Percentage change = [(540 - 139) / 139] x 100
Subtract the new number by the original number
540 - 139 = 401
401 ÷ 139 = 2.884892086330935
2.884892086330935 x 100 = 288.49%