25.29% is the change from 431 to 540
Calculation steps:
[( 540 - 431 ) ÷ 431] x 100 = 25.29%
Formula
Percentage change = [(540 - 431) / 431] x 100
Subtract the new number by the original number
540 - 431 = 109
109 ÷ 431 = 0.2529002320185615
0.2529002320185615 x 100 = 25.29%