20.27% is the change from 449 to 540
Calculation steps:
[( 540 - 449 ) ÷ 449] x 100 = 20.27%
Formula
Percentage change = [(540 - 449) / 449] x 100
Subtract the new number by the original number
540 - 449 = 91
91 ÷ 449 = 0.2026726057906459
0.2026726057906459 x 100 = 20.27%