40% is the change from 705 to 987
Calculation steps:
[( 987 - 705 ) ÷ 705] x 100 = 40%
Formula
Percentage change = [(987 - 705) / 705] x 100
Subtract the new number by the original number
987 - 705 = 282
282 ÷ 705 = 0.4
0.4 x 100 = 40%
Example