53.85% is the change from 26 to 40
Calculation steps:
[( 40 - 26 ) ÷ 26] x 100 = 53.85%
Formula
Percentage change = [(40 - 26) / 26] x 100
Subtract the new number by the original number
40 - 26 = 14
14 ÷ 26 = 0.5384615384615384
0.5384615384615384 x 100 = 53.85%