40% is the change from 100 to 140
Calculation steps:
[( 140 - 100 ) ÷ 100] x 100 = 40%
Formula
Percentage change = [(140 - 100) / 100] x 100
Subtract the new number by the original number
140 - 100 = 40
40 ÷ 100 = 0.4
0.4 x 100 = 40%
Example