547.5% is the change from 40 to 259
Calculation steps:
[( 259 - 40 ) ÷ 40] x 100 = 547.5%
Formula
Percentage change = [(259 - 40) / 40] x 100
Subtract the new number by the original number
259 - 40 = 219
219 ÷ 40 = 5.475
5.475 x 100 = 547.5%
Example