31.07% is the change from 412 to 540
Calculation steps:
[( 540 - 412 ) ÷ 412] x 100 = 31.07%
Formula
Percentage change = [(540 - 412) / 412] x 100
Subtract the new number by the original number
540 - 412 = 128
128 ÷ 412 = 0.3106796116504854
0.3106796116504854 x 100 = 31.07%