22.17% is the change from 442 to 540
Calculation steps:
[( 540 - 442 ) ÷ 442] x 100 = 22.17%
Formula
Percentage change = [(540 - 442) / 442] x 100
Subtract the new number by the original number
540 - 442 = 98
98 ÷ 442 = 0.22171945701357465
0.22171945701357465 x 100 = 22.17%