33.66% is the change from 404 to 540
Calculation steps:
[( 540 - 404 ) ÷ 404] x 100 = 33.66%
Formula
Percentage change = [(540 - 404) / 404] x 100
Subtract the new number by the original number
540 - 404 = 136
136 ÷ 404 = 0.33663366336633666
0.33663366336633666 x 100 = 33.66%