2307.5% is the change from 40 to 963
Calculation steps:
[( 963 - 40 ) ÷ 40] x 100 = 2307.5%
Formula
Percentage change = [(963 - 40) / 40] x 100
Subtract the new number by the original number
963 - 40 = 923
923 ÷ 40 = 23.075
23.075 x 100 = 2307.5%
Example