182.5% is the change from 40 to 113
Calculation steps:
[( 113 - 40 ) ÷ 40] x 100 = 182.5%
Formula
Percentage change = [(113 - 40) / 40] x 100
Subtract the new number by the original number
113 - 40 = 73
73 ÷ 40 = 1.825
1.825 x 100 = 182.5%
Example