13.21% is the change from 477 to 540
Calculation steps:
[( 540 - 477 ) ÷ 477] x 100 = 13.21%
Formula
Percentage change = [(540 - 477) / 477] x 100
Subtract the new number by the original number
540 - 477 = 63
63 ÷ 477 = 0.1320754716981132
0.1320754716981132 x 100 = 13.21%