1957.5% is the change from 40 to 823
Calculation steps:
[( 823 - 40 ) ÷ 40] x 100 = 1957.5%
Formula
Percentage change = [(823 - 40) / 40] x 100
Subtract the new number by the original number
823 - 40 = 783
783 ÷ 40 = 19.575
19.575 x 100 = 1957.5%
Example