295% is the change from 40 to 158
Calculation steps:
[( 158 - 40 ) ÷ 40] x 100 = 295%
Formula
Percentage change = [(158 - 40) / 40] x 100
Subtract the new number by the original number
158 - 40 = 118
118 ÷ 40 = 2.95
2.95 x 100 = 295%
Example