73.08% is the change from 312 to 540
Calculation steps:
[( 540 - 312 ) ÷ 312] x 100 = 73.08%
Formula
Percentage change = [(540 - 312) / 312] x 100
Subtract the new number by the original number
540 - 312 = 228
228 ÷ 312 = 0.7307692307692307
0.7307692307692307 x 100 = 73.08%