235.4% is the change from 161 to 540
Calculation steps:
[( 540 - 161 ) ÷ 161] x 100 = 235.4%
Formula
Percentage change = [(540 - 161) / 161] x 100
Subtract the new number by the original number
540 - 161 = 379
379 ÷ 161 = 2.3540372670807455
2.3540372670807455 x 100 = 235.4%