145% is the change from 40 to 98
Calculation steps:
[( 98 - 40 ) ÷ 40] x 100 = 145%
Formula
Percentage change = [(98 - 40) / 40] x 100
Subtract the new number by the original number
98 - 40 = 58
58 ÷ 40 = 1.45
1.45 x 100 = 145%
Example