23.52% is the change from 540 to 667
Calculation steps:
[( 667 - 540 ) ÷ 540] x 100 = 23.52%
Formula
Percentage change = [(667 - 540) / 540] x 100
Subtract the new number by the original number
667 - 540 = 127
127 ÷ 540 = 0.2351851851851852
0.2351851851851852 x 100 = 23.52%