60% is the change from 540 to 864
Calculation steps:
[( 864 - 540 ) ÷ 540] x 100 = 60%
Formula
Percentage change = [(864 - 540) / 540] x 100
Subtract the new number by the original number
864 - 540 = 324
324 ÷ 540 = 0.6
0.6 x 100 = 60%
Example