32.35% is the change from 408 to 540
Calculation steps:
[( 540 - 408 ) ÷ 408] x 100 = 32.35%
Formula
Percentage change = [(540 - 408) / 408] x 100
Subtract the new number by the original number
540 - 408 = 132
132 ÷ 408 = 0.3235294117647059
0.3235294117647059 x 100 = 32.35%