772.5% is the change from 40 to 349
Calculation steps:
[( 349 - 40 ) ÷ 40] x 100 = 772.5%
Formula
Percentage change = [(349 - 40) / 40] x 100
Subtract the new number by the original number
349 - 40 = 309
309 ÷ 40 = 7.725
7.725 x 100 = 772.5%
Example