40% is the change from 5 to 7
Calculation steps:
[( 7 - 5 ) ÷ 5] x 100 = 40%
Formula
Percentage change = [(7 - 5) / 5] x 100
Subtract the new number by the original number
7 - 5 = 2
2 ÷ 5 = 0.4
0.4 x 100 = 40%
Example