27.66% is the change from 423 to 540
Calculation steps:
[( 540 - 423 ) ÷ 423] x 100 = 27.66%
Formula
Percentage change = [(540 - 423) / 423] x 100
Subtract the new number by the original number
540 - 423 = 117
117 ÷ 423 = 0.2765957446808511
0.2765957446808511 x 100 = 27.66%