32.51% is the change from 406 to 538
Calculation steps:
[( 538 - 406 ) ÷ 406] x 100 = 32.51%
Formula
Percentage change = [(538 - 406) / 406] x 100
Subtract the new number by the original number
538 - 406 = 132
132 ÷ 406 = 0.3251231527093596
0.3251231527093596 x 100 = 32.51%