60.19% is the change from 540 to 865
Calculation steps:
[( 865 - 540 ) ÷ 540] x 100 = 60.19%
Formula
Percentage change = [(865 - 540) / 540] x 100
Subtract the new number by the original number
865 - 540 = 325
325 ÷ 540 = 0.6018518518518519
0.6018518518518519 x 100 = 60.19%