497.5% is the change from 40 to 239
Calculation steps:
[( 239 - 40 ) ÷ 40] x 100 = 497.5%
Formula
Percentage change = [(239 - 40) / 40] x 100
Subtract the new number by the original number
239 - 40 = 199
199 ÷ 40 = 4.975
4.975 x 100 = 497.5%
Example