38.11% is the change from 391 to 540
Calculation steps:
[( 540 - 391 ) ÷ 391] x 100 = 38.11%
Formula
Percentage change = [(540 - 391) / 391] x 100
Subtract the new number by the original number
540 - 391 = 149
149 ÷ 391 = 0.38107416879795397
0.38107416879795397 x 100 = 38.11%