5.06% is the change from 514 to 540
Calculation steps:
[( 540 - 514 ) ÷ 514] x 100 = 5.06%
Formula
Percentage change = [(540 - 514) / 514] x 100
Subtract the new number by the original number
540 - 514 = 26
26 ÷ 514 = 0.05058365758754864
0.05058365758754864 x 100 = 5.06%