31.23% is the change from 538 to 706
Calculation steps:
[( 706 - 538 ) ÷ 538] x 100 = 31.23%
Formula
Percentage change = [(706 - 538) / 538] x 100
Subtract the new number by the original number
706 - 538 = 168
168 ÷ 538 = 0.31226765799256506
0.31226765799256506 x 100 = 31.23%