239.62% is the change from 159 to 540
Calculation steps:
[( 540 - 159 ) ÷ 159] x 100 = 239.62%
Formula
Percentage change = [(540 - 159) / 159] x 100
Subtract the new number by the original number
540 - 159 = 381
381 ÷ 159 = 2.3962264150943398
2.3962264150943398 x 100 = 239.62%