19.44% is the change from 540 to 645
Calculation steps:
[( 645 - 540 ) ÷ 540] x 100 = 19.44%
Formula
Percentage change = [(645 - 540) / 540] x 100
Subtract the new number by the original number
645 - 540 = 105
105 ÷ 540 = 0.19444444444444445
0.19444444444444445 x 100 = 19.44%