34% is the change from 403 to 540
Calculation steps:
[( 540 - 403 ) ÷ 403] x 100 = 34%
Formula
Percentage change = [(540 - 403) / 403] x 100
Subtract the new number by the original number
540 - 403 = 137
137 ÷ 403 = 0.3399503722084367
0.3399503722084367 x 100 = 34%