38.46% is the change from 390 to 540
Calculation steps:
[( 540 - 390 ) ÷ 390] x 100 = 38.46%
Formula
Percentage change = [(540 - 390) / 390] x 100
Subtract the new number by the original number
540 - 390 = 150
150 ÷ 390 = 0.38461538461538464
0.38461538461538464 x 100 = 38.46%