24.14% is the change from 435 to 540
Calculation steps:
[( 540 - 435 ) ÷ 435] x 100 = 24.14%
Formula
Percentage change = [(540 - 435) / 435] x 100
Subtract the new number by the original number
540 - 435 = 105
105 ÷ 435 = 0.2413793103448276
0.2413793103448276 x 100 = 24.14%