36.3% is the change from 540 to 736
Calculation steps:
[( 736 - 540 ) ÷ 540] x 100 = 36.3%
Formula
Percentage change = [(736 - 540) / 540] x 100
Subtract the new number by the original number
736 - 540 = 196
196 ÷ 540 = 0.362962962962963
0.362962962962963 x 100 = 36.3%