70.93% is the change from 540 to 923
Calculation steps:
[( 923 - 540 ) ÷ 540] x 100 = 70.93%
Formula
Percentage change = [(923 - 540) / 540] x 100
Subtract the new number by the original number
923 - 540 = 383
383 ÷ 540 = 0.7092592592592593
0.7092592592592593 x 100 = 70.93%