30.56% is the change from 540 to 705
Calculation steps:
[( 705 - 540 ) ÷ 540] x 100 = 30.56%
Formula
Percentage change = [(705 - 540) / 540] x 100
Subtract the new number by the original number
705 - 540 = 165
165 ÷ 540 = 0.3055555555555556
0.3055555555555556 x 100 = 30.56%