137.5% is the change from 40 to 95
Calculation steps:
[( 95 - 40 ) ÷ 40] x 100 = 137.5%
Formula
Percentage change = [(95 - 40) / 40] x 100
Subtract the new number by the original number
95 - 40 = 55
55 ÷ 40 = 1.375
1.375 x 100 = 137.5%
Example