487.5% is the change from 40 to 235
Calculation steps:
[( 235 - 40 ) ÷ 40] x 100 = 487.5%
Formula
Percentage change = [(235 - 40) / 40] x 100
Subtract the new number by the original number
235 - 40 = 195
195 ÷ 40 = 4.875
4.875 x 100 = 487.5%
Example