48.15% is the change from 27 to 40
Calculation steps:
[( 40 - 27 ) ÷ 27] x 100 = 48.15%
Formula
Percentage change = [(40 - 27) / 27] x 100
Subtract the new number by the original number
40 - 27 = 13
13 ÷ 27 = 0.48148148148148145
0.48148148148148145 x 100 = 48.15%