25.19% is the change from 540 to 676
Calculation steps:
[( 676 - 540 ) ÷ 540] x 100 = 25.19%
Formula
Percentage change = [(676 - 540) / 540] x 100
Subtract the new number by the original number
676 - 540 = 136
136 ÷ 540 = 0.2518518518518518
0.2518518518518518 x 100 = 25.19%