36.02% is the change from 397 to 540
Calculation steps:
[( 540 - 397 ) ÷ 397] x 100 = 36.02%
Formula
Percentage change = [(540 - 397) / 397] x 100
Subtract the new number by the original number
540 - 397 = 143
143 ÷ 397 = 0.3602015113350126
0.3602015113350126 x 100 = 36.02%