30.37% is the change from 540 to 704
Calculation steps:
[( 704 - 540 ) ÷ 540] x 100 = 30.37%
Formula
Percentage change = [(704 - 540) / 540] x 100
Subtract the new number by the original number
704 - 540 = 164
164 ÷ 540 = 0.3037037037037037
0.3037037037037037 x 100 = 30.37%