31.85% is the change from 540 to 712
Calculation steps:
[( 712 - 540 ) ÷ 540] x 100 = 31.85%
Formula
Percentage change = [(712 - 540) / 540] x 100
Subtract the new number by the original number
712 - 540 = 172
172 ÷ 540 = 0.31851851851851853
0.31851851851851853 x 100 = 31.85%