707.5% is the change from 40 to 323
Calculation steps:
[( 323 - 40 ) ÷ 40] x 100 = 707.5%
Formula
Percentage change = [(323 - 40) / 40] x 100
Subtract the new number by the original number
323 - 40 = 283
283 ÷ 40 = 7.075
7.075 x 100 = 707.5%
Example