4.65% is the change from 516 to 540
Calculation steps:
[( 540 - 516 ) ÷ 516] x 100 = 4.65%
Formula
Percentage change = [(540 - 516) / 516] x 100
Subtract the new number by the original number
540 - 516 = 24
24 ÷ 516 = 0.046511627906976744
0.046511627906976744 x 100 = 4.65%