103.4% is the change from 265 to 539
Calculation steps:
[( 539 - 265 ) ÷ 265] x 100 = 103.4%
Formula
Percentage change = [(539 - 265) / 265] x 100
Subtract the new number by the original number
539 - 265 = 274
274 ÷ 265 = 1.0339622641509434
1.0339622641509434 x 100 = 103.4%