3.25% is the change from 523 to 540
Calculation steps:
[( 540 - 523 ) ÷ 523] x 100 = 3.25%
Formula
Percentage change = [(540 - 523) / 523] x 100
Subtract the new number by the original number
540 - 523 = 17
17 ÷ 523 = 0.032504780114722756
0.032504780114722756 x 100 = 3.25%