23.06% is the change from 438 to 539
Calculation steps:
[( 539 - 438 ) ÷ 438] x 100 = 23.06%
Formula
Percentage change = [(539 - 438) / 438] x 100
Subtract the new number by the original number
539 - 438 = 101
101 ÷ 438 = 0.23059360730593606
0.23059360730593606 x 100 = 23.06%