21.11% is the change from 540 to 654
Calculation steps:
[( 654 - 540 ) ÷ 540] x 100 = 21.11%
Formula
Percentage change = [(654 - 540) / 540] x 100
Subtract the new number by the original number
654 - 540 = 114
114 ÷ 540 = 0.2111111111111111
0.2111111111111111 x 100 = 21.11%