27.06% is the change from 425 to 540
Calculation steps:
[( 540 - 425 ) ÷ 425] x 100 = 27.06%
Formula
Percentage change = [(540 - 425) / 425] x 100
Subtract the new number by the original number
540 - 425 = 115
115 ÷ 425 = 0.27058823529411763
0.27058823529411763 x 100 = 27.06%