372.5% is the change from 40 to 189
Calculation steps:
[( 189 - 40 ) ÷ 40] x 100 = 372.5%
Formula
Percentage change = [(189 - 40) / 40] x 100
Subtract the new number by the original number
189 - 40 = 149
149 ÷ 40 = 3.725
3.725 x 100 = 372.5%
Example