207.69% is the change from 13 to 40
Calculation steps:
[( 40 - 13 ) ÷ 13] x 100 = 207.69%
Formula
Percentage change = [(40 - 13) / 13] x 100
Subtract the new number by the original number
40 - 13 = 27
27 ÷ 13 = 2.076923076923077
2.076923076923077 x 100 = 207.69%