860% is the change from 40 to 384
Calculation steps:
[( 384 - 40 ) ÷ 40] x 100 = 860%
Formula
Percentage change = [(384 - 40) / 40] x 100
Subtract the new number by the original number
384 - 40 = 344
344 ÷ 40 = 8.6
8.6 x 100 = 860%
Example