81.11% is the change from 540 to 978
Calculation steps:
[( 978 - 540 ) ÷ 540] x 100 = 81.11%
Formula
Percentage change = [(978 - 540) / 540] x 100
Subtract the new number by the original number
978 - 540 = 438
438 ÷ 540 = 0.8111111111111111
0.8111111111111111 x 100 = 81.11%