40.05% is the change from 367 to 514
Calculation steps:
[( 514 - 367 ) ÷ 367] x 100 = 40.05%
Formula
Percentage change = [(514 - 367) / 367] x 100
Subtract the new number by the original number
514 - 367 = 147
147 ÷ 367 = 0.40054495912806537
0.40054495912806537 x 100 = 40.05%