26.76% is the change from 426 to 540
Calculation steps:
[( 540 - 426 ) ÷ 426] x 100 = 26.76%
Formula
Percentage change = [(540 - 426) / 426] x 100
Subtract the new number by the original number
540 - 426 = 114
114 ÷ 426 = 0.2676056338028169
0.2676056338028169 x 100 = 26.76%