28.27% is the change from 421 to 540
Calculation steps:
[( 540 - 421 ) ÷ 421] x 100 = 28.27%
Formula
Percentage change = [(540 - 421) / 421] x 100
Subtract the new number by the original number
540 - 421 = 119
119 ÷ 421 = 0.2826603325415677
0.2826603325415677 x 100 = 28.27%