33.52% is the change from 540 to 721
Calculation steps:
[( 721 - 540 ) ÷ 540] x 100 = 33.52%
Formula
Percentage change = [(721 - 540) / 540] x 100
Subtract the new number by the original number
721 - 540 = 181
181 ÷ 540 = 0.3351851851851852
0.3351851851851852 x 100 = 33.52%