787.5% is the change from 40 to 355
Calculation steps:
[( 355 - 40 ) ÷ 40] x 100 = 787.5%
Formula
Percentage change = [(355 - 40) / 40] x 100
Subtract the new number by the original number
355 - 40 = 315
315 ÷ 40 = 7.875
7.875 x 100 = 787.5%
Example