9.09% is the change from 495 to 540
Calculation steps:
[( 540 - 495 ) ÷ 495] x 100 = 9.09%
Formula
Percentage change = [(540 - 495) / 495] x 100
Subtract the new number by the original number
540 - 495 = 45
45 ÷ 495 = 0.09090909090909091
0.09090909090909091 x 100 = 9.09%