72.59% is the change from 540 to 932
Calculation steps:
[( 932 - 540 ) ÷ 540] x 100 = 72.59%
Formula
Percentage change = [(932 - 540) / 540] x 100
Subtract the new number by the original number
932 - 540 = 392
392 ÷ 540 = 0.725925925925926
0.725925925925926 x 100 = 72.59%