22.78% is the change from 540 to 663
Calculation steps:
[( 663 - 540 ) ÷ 540] x 100 = 22.78%
Formula
Percentage change = [(663 - 540) / 540] x 100
Subtract the new number by the original number
663 - 540 = 123
123 ÷ 540 = 0.22777777777777777
0.22777777777777777 x 100 = 22.78%