140% is the change from 40 to 96
Calculation steps:
[( 96 - 40 ) ÷ 40] x 100 = 140%
Formula
Percentage change = [(96 - 40) / 40] x 100
Subtract the new number by the original number
96 - 40 = 56
56 ÷ 40 = 1.4
1.4 x 100 = 140%
Example