85% is the change from 540 to 999
Calculation steps:
[( 999 - 540 ) ÷ 540] x 100 = 85%
Formula
Percentage change = [(999 - 540) / 540] x 100
Subtract the new number by the original number
999 - 540 = 459
459 ÷ 540 = 0.85
0.85 x 100 = 85%
Example