23.74% is the change from 438 to 542
Calculation steps:
[( 542 - 438 ) ÷ 438] x 100 = 23.74%
Formula
Percentage change = [(542 - 438) / 438] x 100
Subtract the new number by the original number
542 - 438 = 104
104 ÷ 438 = 0.2374429223744292
0.2374429223744292 x 100 = 23.74%