138.94% is the change from 226 to 540
Calculation steps:
[( 540 - 226 ) ÷ 226] x 100 = 138.94%
Formula
Percentage change = [(540 - 226) / 226] x 100
Subtract the new number by the original number
540 - 226 = 314
314 ÷ 226 = 1.3893805309734513
1.3893805309734513 x 100 = 138.94%