28.7% is the change from 540 to 695
Calculation steps:
[( 695 - 540 ) ÷ 540] x 100 = 28.7%
Formula
Percentage change = [(695 - 540) / 540] x 100
Subtract the new number by the original number
695 - 540 = 155
155 ÷ 540 = 0.28703703703703703
0.28703703703703703 x 100 = 28.7%