362.5% is the change from 40 to 185
Calculation steps:
[( 185 - 40 ) ÷ 40] x 100 = 362.5%
Formula
Percentage change = [(185 - 40) / 40] x 100
Subtract the new number by the original number
185 - 40 = 145
145 ÷ 40 = 3.625
3.625 x 100 = 362.5%
Example