59.63% is the change from 540 to 862
Calculation steps:
[( 862 - 540 ) ÷ 540] x 100 = 59.63%
Formula
Percentage change = [(862 - 540) / 540] x 100
Subtract the new number by the original number
862 - 540 = 322
322 ÷ 540 = 0.5962962962962963
0.5962962962962963 x 100 = 59.63%