40% is the change from 185 to 259
Calculation steps:
[( 259 - 185 ) ÷ 185] x 100 = 40%
Formula
Percentage change = [(259 - 185) / 185] x 100
Subtract the new number by the original number
259 - 185 = 74
74 ÷ 185 = 0.4
0.4 x 100 = 40%
Example