129.79% is the change from 235 to 540
Calculation steps:
[( 540 - 235 ) ÷ 235] x 100 = 129.79%
Formula
Percentage change = [(540 - 235) / 235] x 100
Subtract the new number by the original number
540 - 235 = 305
305 ÷ 235 = 1.297872340425532
1.297872340425532 x 100 = 129.79%