37.96% is the change from 540 to 745
Calculation steps:
[( 745 - 540 ) ÷ 540] x 100 = 37.96%
Formula
Percentage change = [(745 - 540) / 540] x 100
Subtract the new number by the original number
745 - 540 = 205
205 ÷ 540 = 0.37962962962962965
0.37962962962962965 x 100 = 37.96%