30.74% is the change from 540 to 706
Calculation steps:
[( 706 - 540 ) ÷ 540] x 100 = 30.74%
Formula
Percentage change = [(706 - 540) / 540] x 100
Subtract the new number by the original number
706 - 540 = 166
166 ÷ 540 = 0.3074074074074074
0.3074074074074074 x 100 = 30.74%