20.93% is the change from 540 to 653
Calculation steps:
[( 653 - 540 ) ÷ 540] x 100 = 20.93%
Formula
Percentage change = [(653 - 540) / 540] x 100
Subtract the new number by the original number
653 - 540 = 113
113 ÷ 540 = 0.20925925925925926
0.20925925925925926 x 100 = 20.93%