36.36% is the change from 396 to 540
Calculation steps:
[( 540 - 396 ) ÷ 396] x 100 = 36.36%
Formula
Percentage change = [(540 - 396) / 396] x 100
Subtract the new number by the original number
540 - 396 = 144
144 ÷ 396 = 0.36363636363636365
0.36363636363636365 x 100 = 36.36%