60.56% is the change from 540 to 867
Calculation steps:
[( 867 - 540 ) ÷ 540] x 100 = 60.56%
Formula
Percentage change = [(867 - 540) / 540] x 100
Subtract the new number by the original number
867 - 540 = 327
327 ÷ 540 = 0.6055555555555555
0.6055555555555555 x 100 = 60.56%