60.37% is the change from 540 to 866
Calculation steps:
[( 866 - 540 ) ÷ 540] x 100 = 60.37%
Formula
Percentage change = [(866 - 540) / 540] x 100
Subtract the new number by the original number
866 - 540 = 326
326 ÷ 540 = 0.6037037037037037
0.6037037037037037 x 100 = 60.37%