2302.5% is the change from 40 to 961
Calculation steps:
[( 961 - 40 ) ÷ 40] x 100 = 2302.5%
Formula
Percentage change = [(961 - 40) / 40] x 100
Subtract the new number by the original number
961 - 40 = 921
921 ÷ 40 = 23.025
23.025 x 100 = 2302.5%
Example