16.85% is the change from 540 to 631
Calculation steps:
[( 631 - 540 ) ÷ 540] x 100 = 16.85%
Formula
Percentage change = [(631 - 540) / 540] x 100
Subtract the new number by the original number
631 - 540 = 91
91 ÷ 540 = 0.1685185185185185
0.1685185185185185 x 100 = 16.85%