777.5% is the change from 40 to 351
Calculation steps:
[( 351 - 40 ) ÷ 40] x 100 = 777.5%
Formula
Percentage change = [(351 - 40) / 40] x 100
Subtract the new number by the original number
351 - 40 = 311
311 ÷ 40 = 7.775
7.775 x 100 = 777.5%
Example