73.91% is the change from 23 to 40
Calculation steps:
[( 40 - 23 ) ÷ 23] x 100 = 73.91%
Formula
Percentage change = [(40 - 23) / 23] x 100
Subtract the new number by the original number
40 - 23 = 17
17 ÷ 23 = 0.7391304347826086
0.7391304347826086 x 100 = 73.91%