27.9% is the change from 423 to 541
Calculation steps:
[( 541 - 423 ) ÷ 423] x 100 = 27.9%
Formula
Percentage change = [(541 - 423) / 423] x 100
Subtract the new number by the original number
541 - 423 = 118
118 ÷ 423 = 0.2789598108747045
0.2789598108747045 x 100 = 27.9%