187.23% is the change from 188 to 540
Calculation steps:
[( 540 - 188 ) ÷ 188] x 100 = 187.23%
Formula
Percentage change = [(540 - 188) / 188] x 100
Subtract the new number by the original number
540 - 188 = 352
352 ÷ 188 = 1.872340425531915
1.872340425531915 x 100 = 187.23%