135% is the change from 40 to 94
Calculation steps:
[( 94 - 40 ) ÷ 40] x 100 = 135%
Formula
Percentage change = [(94 - 40) / 40] x 100
Subtract the new number by the original number
94 - 40 = 54
54 ÷ 40 = 1.35
1.35 x 100 = 135%
Example