22.96% is the change from 540 to 664
Calculation steps:
[( 664 - 540 ) ÷ 540] x 100 = 22.96%
Formula
Percentage change = [(664 - 540) / 540] x 100
Subtract the new number by the original number
664 - 540 = 124
124 ÷ 540 = 0.22962962962962963
0.22962962962962963 x 100 = 22.96%