180% is the change from 40 to 112
Calculation steps:
[( 112 - 40 ) ÷ 40] x 100 = 180%
Formula
Percentage change = [(112 - 40) / 40] x 100
Subtract the new number by the original number
112 - 40 = 72
72 ÷ 40 = 1.8
1.8 x 100 = 180%
Example