55.17% is the change from 348 to 540
Calculation steps:
[( 540 - 348 ) ÷ 348] x 100 = 55.17%
Formula
Percentage change = [(540 - 348) / 348] x 100
Subtract the new number by the original number
540 - 348 = 192
192 ÷ 348 = 0.5517241379310345
0.5517241379310345 x 100 = 55.17%