452.5% is the change from 40 to 221
Calculation steps:
[( 221 - 40 ) ÷ 40] x 100 = 452.5%
Formula
Percentage change = [(221 - 40) / 40] x 100
Subtract the new number by the original number
221 - 40 = 181
181 ÷ 40 = 4.525
4.525 x 100 = 452.5%
Example