38.15% is the change from 540 to 746
Calculation steps:
[( 746 - 540 ) ÷ 540] x 100 = 38.15%
Formula
Percentage change = [(746 - 540) / 540] x 100
Subtract the new number by the original number
746 - 540 = 206
206 ÷ 540 = 0.3814814814814815
0.3814814814814815 x 100 = 38.15%