106.9% is the change from 261 to 540
Calculation steps:
[( 540 - 261 ) ÷ 261] x 100 = 106.9%
Formula
Percentage change = [(540 - 261) / 261] x 100
Subtract the new number by the original number
540 - 261 = 279
279 ÷ 261 = 1.0689655172413792
1.0689655172413792 x 100 = 106.9%