715% is the change from 40 to 326
Calculation steps:
[( 326 - 40 ) ÷ 40] x 100 = 715%
Formula
Percentage change = [(326 - 40) / 40] x 100
Subtract the new number by the original number
326 - 40 = 286
286 ÷ 40 = 7.15
7.15 x 100 = 715%
Example