40% is the change from 540 to 756
Calculation steps:
[( 756 - 540 ) ÷ 540] x 100 = 40%
Formula
Percentage change = [(756 - 540) / 540] x 100
Subtract the new number by the original number
756 - 540 = 216
216 ÷ 540 = 0.4
0.4 x 100 = 40%
Example