405% is the change from 40 to 202
Calculation steps:
[( 202 - 40 ) ÷ 40] x 100 = 405%
Formula
Percentage change = [(202 - 40) / 40] x 100
Subtract the new number by the original number
202 - 40 = 162
162 ÷ 40 = 4.05
4.05 x 100 = 405%
Example