59.81% is the change from 540 to 863
Calculation steps:
[( 863 - 540 ) ÷ 540] x 100 = 59.81%
Formula
Percentage change = [(863 - 540) / 540] x 100
Subtract the new number by the original number
863 - 540 = 323
323 ÷ 540 = 0.5981481481481481
0.5981481481481481 x 100 = 59.81%