305% is the change from 40 to 162
Calculation steps:
[( 162 - 40 ) ÷ 40] x 100 = 305%
Formula
Percentage change = [(162 - 40) / 40] x 100
Subtract the new number by the original number
162 - 40 = 122
122 ÷ 40 = 3.05
3.05 x 100 = 305%
Example