23.7% is the change from 540 to 668
Calculation steps:
[( 668 - 540 ) ÷ 540] x 100 = 23.7%
Formula
Percentage change = [(668 - 540) / 540] x 100
Subtract the new number by the original number
668 - 540 = 128
128 ÷ 540 = 0.23703703703703705
0.23703703703703705 x 100 = 23.7%