82.5% is the change from 40 to 73
Calculation steps:
[( 73 - 40 ) ÷ 40] x 100 = 82.5%
Formula
Percentage change = [(73 - 40) / 40] x 100
Subtract the new number by the original number
73 - 40 = 33
33 ÷ 40 = 0.825
0.825 x 100 = 82.5%
Example