35.37% is the change from 540 to 731
Calculation steps:
[( 731 - 540 ) ÷ 540] x 100 = 35.37%
Formula
Percentage change = [(731 - 540) / 540] x 100
Subtract the new number by the original number
731 - 540 = 191
191 ÷ 540 = 0.3537037037037037
0.3537037037037037 x 100 = 35.37%