185% is the change from 40 to 114
Calculation steps:
[( 114 - 40 ) ÷ 40] x 100 = 185%
Formula
Percentage change = [(114 - 40) / 40] x 100
Subtract the new number by the original number
114 - 40 = 74
74 ÷ 40 = 1.85
1.85 x 100 = 185%
Example