102.25% is the change from 267 to 540
Calculation steps:
[( 540 - 267 ) ÷ 267] x 100 = 102.25%
Formula
Percentage change = [(540 - 267) / 267] x 100
Subtract the new number by the original number
540 - 267 = 273
273 ÷ 267 = 1.0224719101123596
1.0224719101123596 x 100 = 102.25%