95% is the change from 40 to 78
Calculation steps:
[( 78 - 40 ) ÷ 40] x 100 = 95%
Formula
Percentage change = [(78 - 40) / 40] x 100
Subtract the new number by the original number
78 - 40 = 38
38 ÷ 40 = 0.95
0.95 x 100 = 95%
Example