52.04% is the change from 540 to 821
Calculation steps:
[( 821 - 540 ) ÷ 540] x 100 = 52.04%
Formula
Percentage change = [(821 - 540) / 540] x 100
Subtract the new number by the original number
821 - 540 = 281
281 ÷ 540 = 0.5203703703703704
0.5203703703703704 x 100 = 52.04%