20% is the change from 540 to 648
Calculation steps:
[( 648 - 540 ) ÷ 540] x 100 = 20%
Formula
Percentage change = [(648 - 540) / 540] x 100
Subtract the new number by the original number
648 - 540 = 108
108 ÷ 540 = 0.2
0.2 x 100 = 20%
Example