20.74% is the change from 540 to 652
Calculation steps:
[( 652 - 540 ) ÷ 540] x 100 = 20.74%
Formula
Percentage change = [(652 - 540) / 540] x 100
Subtract the new number by the original number
652 - 540 = 112
112 ÷ 540 = 0.2074074074074074
0.2074074074074074 x 100 = 20.74%