71.97% is the change from 314 to 540
Calculation steps:
[( 540 - 314 ) ÷ 314] x 100 = 71.97%
Formula
Percentage change = [(540 - 314) / 314] x 100
Subtract the new number by the original number
540 - 314 = 226
226 ÷ 314 = 0.7197452229299363
0.7197452229299363 x 100 = 71.97%