205% is the change from 40 to 122
Calculation steps:
[( 122 - 40 ) ÷ 40] x 100 = 205%
Formula
Percentage change = [(122 - 40) / 40] x 100
Subtract the new number by the original number
122 - 40 = 82
82 ÷ 40 = 2.05
2.05 x 100 = 205%
Example