2317.5% is the change from 40 to 967
Calculation steps:
[( 967 - 40 ) ÷ 40] x 100 = 2317.5%
Formula
Percentage change = [(967 - 40) / 40] x 100
Subtract the new number by the original number
967 - 40 = 927
927 ÷ 40 = 23.175
23.175 x 100 = 2317.5%
Example