21.9% is the change from 443 to 540
Calculation steps:
[( 540 - 443 ) ÷ 443] x 100 = 21.9%
Formula
Percentage change = [(540 - 443) / 443] x 100
Subtract the new number by the original number
540 - 443 = 97
97 ÷ 443 = 0.21896162528216703
0.21896162528216703 x 100 = 21.9%