231.29% is the change from 163 to 540
Calculation steps:
[( 540 - 163 ) ÷ 163] x 100 = 231.29%
Formula
Percentage change = [(540 - 163) / 163] x 100
Subtract the new number by the original number
540 - 163 = 377
377 ÷ 163 = 2.312883435582822
2.312883435582822 x 100 = 231.29%