27.59% is the change from 540 to 689
Calculation steps:
[( 689 - 540 ) ÷ 540] x 100 = 27.59%
Formula
Percentage change = [(689 - 540) / 540] x 100
Subtract the new number by the original number
689 - 540 = 149
149 ÷ 540 = 0.2759259259259259
0.2759259259259259 x 100 = 27.59%