40.99% is the change from 383 to 540
Calculation steps:
[( 540 - 383 ) ÷ 383] x 100 = 40.99%
Formula
Percentage change = [(540 - 383) / 383] x 100
Subtract the new number by the original number
540 - 383 = 157
157 ÷ 383 = 0.40992167101827676
0.40992167101827676 x 100 = 40.99%