195% is the change from 40 to 118
Calculation steps:
[( 118 - 40 ) ÷ 40] x 100 = 195%
Formula
Percentage change = [(118 - 40) / 40] x 100
Subtract the new number by the original number
118 - 40 = 78
78 ÷ 40 = 1.95
1.95 x 100 = 195%
Example