34.66% is the change from 401 to 540
Calculation steps:
[( 540 - 401 ) ÷ 401] x 100 = 34.66%
Formula
Percentage change = [(540 - 401) / 401] x 100
Subtract the new number by the original number
540 - 401 = 139
139 ÷ 401 = 0.34663341645885287
0.34663341645885287 x 100 = 34.66%