345% is the change from 40 to 178
Calculation steps:
[( 178 - 40 ) ÷ 40] x 100 = 345%
Formula
Percentage change = [(178 - 40) / 40] x 100
Subtract the new number by the original number
178 - 40 = 138
138 ÷ 40 = 3.45
3.45 x 100 = 345%
Example