36.48% is the change from 540 to 737
Calculation steps:
[( 737 - 540 ) ÷ 540] x 100 = 36.48%
Formula
Percentage change = [(737 - 540) / 540] x 100
Subtract the new number by the original number
737 - 540 = 197
197 ÷ 540 = 0.3648148148148148
0.3648148148148148 x 100 = 36.48%