172.5% is the change from 40 to 109
Calculation steps:
[( 109 - 40 ) ÷ 40] x 100 = 172.5%
Formula
Percentage change = [(109 - 40) / 40] x 100
Subtract the new number by the original number
109 - 40 = 69
69 ÷ 40 = 1.725
1.725 x 100 = 172.5%
Example