47.04% is the change from 540 to 794
Calculation steps:
[( 794 - 540 ) ÷ 540] x 100 = 47.04%
Formula
Percentage change = [(794 - 540) / 540] x 100
Subtract the new number by the original number
794 - 540 = 254
254 ÷ 540 = 0.4703703703703704
0.4703703703703704 x 100 = 47.04%