20.81% is the change from 447 to 540
Calculation steps:
[( 540 - 447 ) ÷ 447] x 100 = 20.81%
Formula
Percentage change = [(540 - 447) / 447] x 100
Subtract the new number by the original number
540 - 447 = 93
93 ÷ 447 = 0.2080536912751678
0.2080536912751678 x 100 = 20.81%