32.41% is the change from 540 to 715
Calculation steps:
[( 715 - 540 ) ÷ 540] x 100 = 32.41%
Formula
Percentage change = [(715 - 540) / 540] x 100
Subtract the new number by the original number
715 - 540 = 175
175 ÷ 540 = 0.32407407407407407
0.32407407407407407 x 100 = 32.41%