132.5% is the change from 40 to 93
Calculation steps:
[( 93 - 40 ) ÷ 40] x 100 = 132.5%
Formula
Percentage change = [(93 - 40) / 40] x 100
Subtract the new number by the original number
93 - 40 = 53
53 ÷ 40 = 1.325
1.325 x 100 = 132.5%
Example