38.7% is the change from 540 to 749
Calculation steps:
[( 749 - 540 ) ÷ 540] x 100 = 38.7%
Formula
Percentage change = [(749 - 540) / 540] x 100
Subtract the new number by the original number
749 - 540 = 209
209 ÷ 540 = 0.387037037037037
0.387037037037037 x 100 = 38.7%