685% is the change from 40 to 314
Calculation steps:
[( 314 - 40 ) ÷ 40] x 100 = 685%
Formula
Percentage change = [(314 - 40) / 40] x 100
Subtract the new number by the original number
314 - 40 = 274
274 ÷ 40 = 6.85
6.85 x 100 = 685%
Example