44.44% is the change from 540 to 780
Calculation steps:
[( 780 - 540 ) ÷ 540] x 100 = 44.44%
Formula
Percentage change = [(780 - 540) / 540] x 100
Subtract the new number by the original number
780 - 540 = 240
240 ÷ 540 = 0.4444444444444444
0.4444444444444444 x 100 = 44.44%