59.26% is the change from 540 to 860
Calculation steps:
[( 860 - 540 ) ÷ 540] x 100 = 59.26%
Formula
Percentage change = [(860 - 540) / 540] x 100
Subtract the new number by the original number
860 - 540 = 320
320 ÷ 540 = 0.5925925925925926
0.5925925925925926 x 100 = 59.26%