42.78% is the change from 540 to 771
Calculation steps:
[( 771 - 540 ) ÷ 540] x 100 = 42.78%
Formula
Percentage change = [(771 - 540) / 540] x 100
Subtract the new number by the original number
771 - 540 = 231
231 ÷ 540 = 0.42777777777777776
0.42777777777777776 x 100 = 42.78%