130% is the change from 40 to 92
Calculation steps:
[( 92 - 40 ) ÷ 40] x 100 = 130%
Formula
Percentage change = [(92 - 40) / 40] x 100
Subtract the new number by the original number
92 - 40 = 52
52 ÷ 40 = 1.3
1.3 x 100 = 130%
Example