39.9% is the change from 386 to 540
Calculation steps:
[( 540 - 386 ) ÷ 386] x 100 = 39.9%
Formula
Percentage change = [(540 - 386) / 386] x 100
Subtract the new number by the original number
540 - 386 = 154
154 ÷ 386 = 0.39896373056994816
0.39896373056994816 x 100 = 39.9%