21.3% is the change from 540 to 655
Calculation steps:
[( 655 - 540 ) ÷ 540] x 100 = 21.3%
Formula
Percentage change = [(655 - 540) / 540] x 100
Subtract the new number by the original number
655 - 540 = 115
115 ÷ 540 = 0.21296296296296297
0.21296296296296297 x 100 = 21.3%