2.47% is the change from 527 to 540
Calculation steps:
[( 540 - 527 ) ÷ 527] x 100 = 2.47%
Formula
Percentage change = [(540 - 527) / 527] x 100
Subtract the new number by the original number
540 - 527 = 13
13 ÷ 527 = 0.024667931688804556
0.024667931688804556 x 100 = 2.47%