37.06% is the change from 394 to 540
Calculation steps:
[( 540 - 394 ) ÷ 394] x 100 = 37.06%
Formula
Percentage change = [(540 - 394) / 394] x 100
Subtract the new number by the original number
540 - 394 = 146
146 ÷ 394 = 0.37055837563451777
0.37055837563451777 x 100 = 37.06%