107.69% is the change from 260 to 540
Calculation steps:
[( 540 - 260 ) ÷ 260] x 100 = 107.69%
Formula
Percentage change = [(540 - 260) / 260] x 100
Subtract the new number by the original number
540 - 260 = 280
280 ÷ 260 = 1.0769230769230769
1.0769230769230769 x 100 = 107.69%