109.62% is the change from 260 to 545
Calculation steps:
[( 545 - 260 ) ÷ 260] x 100 = 109.62%
Formula
Percentage change = [(545 - 260) / 260] x 100
Subtract the new number by the original number
545 - 260 = 285
285 ÷ 260 = 1.0961538461538463
1.0961538461538463 x 100 = 109.62%