2367.5% is the change from 40 to 987
Calculation steps:
[( 987 - 40 ) ÷ 40] x 100 = 2367.5%
Formula
Percentage change = [(987 - 40) / 40] x 100
Subtract the new number by the original number
987 - 40 = 947
947 ÷ 40 = 23.675
23.675 x 100 = 2367.5%
Example