415% is the change from 40 to 206
Calculation steps:
[( 206 - 40 ) ÷ 40] x 100 = 415%
Formula
Percentage change = [(206 - 40) / 40] x 100
Subtract the new number by the original number
206 - 40 = 166
166 ÷ 40 = 4.15
4.15 x 100 = 415%
Example