34.63% is the change from 540 to 727
Calculation steps:
[( 727 - 540 ) ÷ 540] x 100 = 34.63%
Formula
Percentage change = [(727 - 540) / 540] x 100
Subtract the new number by the original number
727 - 540 = 187
187 ÷ 540 = 0.34629629629629627
0.34629629629629627 x 100 = 34.63%