2347.5% is the change from 40 to 979
Calculation steps:
[( 979 - 40 ) ÷ 40] x 100 = 2347.5%
Formula
Percentage change = [(979 - 40) / 40] x 100
Subtract the new number by the original number
979 - 40 = 939
939 ÷ 40 = 23.475
23.475 x 100 = 2347.5%
Example