492.5% is the change from 40 to 237
Calculation steps:
[( 237 - 40 ) ÷ 40] x 100 = 492.5%
Formula
Percentage change = [(237 - 40) / 40] x 100
Subtract the new number by the original number
237 - 40 = 197
197 ÷ 40 = 4.925
4.925 x 100 = 492.5%
Example