31.11% is the change from 540 to 708
Calculation steps:
[( 708 - 540 ) ÷ 540] x 100 = 31.11%
Formula
Percentage change = [(708 - 540) / 540] x 100
Subtract the new number by the original number
708 - 540 = 168
168 ÷ 540 = 0.3111111111111111
0.3111111111111111 x 100 = 31.11%