2047.5% is the change from 40 to 859
Calculation steps:
[( 859 - 40 ) ÷ 40] x 100 = 2047.5%
Formula
Percentage change = [(859 - 40) / 40] x 100
Subtract the new number by the original number
859 - 40 = 819
819 ÷ 40 = 20.475
20.475 x 100 = 2047.5%
Example