235% is the change from 40 to 134
Calculation steps:
[( 134 - 40 ) ÷ 40] x 100 = 235%
Formula
Percentage change = [(134 - 40) / 40] x 100
Subtract the new number by the original number
134 - 40 = 94
94 ÷ 40 = 2.35
2.35 x 100 = 235%
Example