390% is the change from 40 to 196
Calculation steps:
[( 196 - 40 ) ÷ 40] x 100 = 390%
Formula
Percentage change = [(196 - 40) / 40] x 100
Subtract the new number by the original number
196 - 40 = 156
156 ÷ 40 = 3.9
3.9 x 100 = 390%
Example