25.56% is the change from 540 to 678
Calculation steps:
[( 678 - 540 ) ÷ 540] x 100 = 25.56%
Formula
Percentage change = [(678 - 540) / 540] x 100
Subtract the new number by the original number
678 - 540 = 138
138 ÷ 540 = 0.25555555555555554
0.25555555555555554 x 100 = 25.56%