225% is the change from 40 to 130
Calculation steps:
[( 130 - 40 ) ÷ 40] x 100 = 225%
Formula
Percentage change = [(130 - 40) / 40] x 100
Subtract the new number by the original number
130 - 40 = 90
90 ÷ 40 = 2.25
2.25 x 100 = 225%
Example