4.45% is the change from 517 to 540
Calculation steps:
[( 540 - 517 ) ÷ 517] x 100 = 4.45%
Formula
Percentage change = [(540 - 517) / 517] x 100
Subtract the new number by the original number
540 - 517 = 23
23 ÷ 517 = 0.04448742746615087
0.04448742746615087 x 100 = 4.45%