37.78% is the change from 540 to 744
Calculation steps:
[( 744 - 540 ) ÷ 540] x 100 = 37.78%
Formula
Percentage change = [(744 - 540) / 540] x 100
Subtract the new number by the original number
744 - 540 = 204
204 ÷ 540 = 0.37777777777777777
0.37777777777777777 x 100 = 37.78%