36.85% is the change from 540 to 739
Calculation steps:
[( 739 - 540 ) ÷ 540] x 100 = 36.85%
Formula
Percentage change = [(739 - 540) / 540] x 100
Subtract the new number by the original number
739 - 540 = 199
199 ÷ 540 = 0.3685185185185185
0.3685185185185185 x 100 = 36.85%