26.17% is the change from 428 to 540
Calculation steps:
[( 540 - 428 ) ÷ 428] x 100 = 26.17%
Formula
Percentage change = [(540 - 428) / 428] x 100
Subtract the new number by the original number
540 - 428 = 112
112 ÷ 428 = 0.2616822429906542
0.2616822429906542 x 100 = 26.17%