To find the percentage change from 35 to 40, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 40 - 35

Difference = 5

Step 2: Next, we need to find the absolute value of the difference. This is because percentage change is always calculated as a positive value.

Absolute Difference = |Difference|

Absolute Difference = |5|

Absolute Difference = 5

Step 3: Now, we can calculate the percentage change using the formula:

Percentage Change = (Absolute Difference / Initial Value) x 100

Percentage Change = (5 / 35) x 100

Percentage Change = 14.29%

Therefore, the percentage change from 35 to 40 is 14.29%. This means that there was an increase of 14.29% from 35 to 40.