285% is the change from 40 to 154
Calculation steps:
[( 154 - 40 ) ÷ 40] x 100 = 285%
Formula
Percentage change = [(154 - 40) / 40] x 100
Subtract the new number by the original number
154 - 40 = 114
114 ÷ 40 = 2.85
2.85 x 100 = 285%
Example