2.86% is the change from 525 to 540
Calculation steps:
[( 540 - 525 ) ÷ 525] x 100 = 2.86%
Formula
Percentage change = [(540 - 525) / 525] x 100
Subtract the new number by the original number
540 - 525 = 15
15 ÷ 525 = 0.02857142857142857
0.02857142857142857 x 100 = 2.86%