24.44% is the change from 540 to 672
Calculation steps:
[( 672 - 540 ) ÷ 540] x 100 = 24.44%
Formula
Percentage change = [(672 - 540) / 540] x 100
Subtract the new number by the original number
672 - 540 = 132
132 ÷ 540 = 0.24444444444444444
0.24444444444444444 x 100 = 24.44%