13.68% is the change from 475 to 540
Calculation steps:
[( 540 - 475 ) ÷ 475] x 100 = 13.68%
Formula
Percentage change = [(540 - 475) / 475] x 100
Subtract the new number by the original number
540 - 475 = 65
65 ÷ 475 = 0.1368421052631579
0.1368421052631579 x 100 = 13.68%