0.93% is the change from 540 to 545
Calculation steps:
[( 545 - 540 ) ÷ 540] x 100 = 0.93%
Formula
Percentage change = [(545 - 540) / 540] x 100
Subtract the new number by the original number
545 - 540 = 5
5 ÷ 540 = 0.009259259259259259
0.009259259259259259 x 100 = 0.93%