977.5% is the change from 40 to 431
Calculation steps:
[( 431 - 40 ) ÷ 40] x 100 = 977.5%
Formula
Percentage change = [(431 - 40) / 40] x 100
Subtract the new number by the original number
431 - 40 = 391
391 ÷ 40 = 9.775
9.775 x 100 = 977.5%
Example