2052.5% is the change from 40 to 861
Calculation steps:
[( 861 - 40 ) ÷ 40] x 100 = 2052.5%
Formula
Percentage change = [(861 - 40) / 40] x 100
Subtract the new number by the original number
861 - 40 = 821
821 ÷ 40 = 20.525
20.525 x 100 = 2052.5%
Example