17.04% is the change from 540 to 632
Calculation steps:
[( 632 - 540 ) ÷ 540] x 100 = 17.04%
Formula
Percentage change = [(632 - 540) / 540] x 100
Subtract the new number by the original number
632 - 540 = 92
92 ÷ 540 = 0.17037037037037037
0.17037037037037037 x 100 = 17.04%