557.5% is the change from 40 to 263
Calculation steps:
[( 263 - 40 ) ÷ 40] x 100 = 557.5%
Formula
Percentage change = [(263 - 40) / 40] x 100
Subtract the new number by the original number
263 - 40 = 223
223 ÷ 40 = 5.575
5.575 x 100 = 557.5%
Example