3.15% is the change from 540 to 557
Calculation steps:
[( 557 - 540 ) ÷ 540] x 100 = 3.15%
Formula
Percentage change = [(557 - 540) / 540] x 100
Subtract the new number by the original number
557 - 540 = 17
17 ÷ 540 = 0.03148148148148148
0.03148148148148148 x 100 = 3.15%