52.41% is the change from 540 to 823
Calculation steps:
[( 823 - 540 ) ÷ 540] x 100 = 52.41%
Formula
Percentage change = [(823 - 540) / 540] x 100
Subtract the new number by the original number
823 - 540 = 283
283 ÷ 540 = 0.524074074074074
0.524074074074074 x 100 = 52.41%