49.07% is the change from 540 to 805
Calculation steps:
[( 805 - 540 ) ÷ 540] x 100 = 49.07%
Formula
Percentage change = [(805 - 540) / 540] x 100
Subtract the new number by the original number
805 - 540 = 265
265 ÷ 540 = 0.49074074074074076
0.49074074074074076 x 100 = 49.07%