40 something percent is what it's quoted at in 'Propellant Profiles'. This is a Wolfe Publishing collection of articles published under that title in 'Handloader' magazine by a number of American gunwriters and is a very useful reference work as it usually quotes kernel dimensions, density etc. On nitroglycerin and any other ingredient's levels, the writers quote information from the manufacturer and/or importer.
N540 has the highest specific energy of any powder listed in QuickLOAD IIRC, checking it now shows it and N530 as 4,100 KJ / Kg. The double-based RS powders are all listed as being under 4,000, the Alliant Re series as 3,900-3,990; and even the very hot Norma MRP with 12.5% nitroglycerin is listed at 4,020. Other Viht N500s are mostly 4,050 and the Handloader technical descriptions mostly quoted levels in the 20s % by weight for them. I killed an expensive Bartlein barrel in 308 Win with a 155gn Scenar and N540 load in 1,300 rounds in year one of F/TR competition. Although 'hot', it was by no means over-pressure and some other F/TR competitors only got 1,000-1,100 rounds with N540 from their barrels. That's why nobody of that generation in this activity will use it now.