1095% is the change from 40 to 478
Calculation steps:
[( 478 - 40 ) ÷ 40] x 100 = 1095%
Formula
Percentage change = [(478 - 40) / 40] x 100
Subtract the new number by the original number
478 - 40 = 438
438 ÷ 40 = 10.95
10.95 x 100 = 1095%
Example