152.5% is the change from 40 to 101
Calculation steps:
[( 101 - 40 ) ÷ 40] x 100 = 152.5%
Formula
Percentage change = [(101 - 40) / 40] x 100
Subtract the new number by the original number
101 - 40 = 61
61 ÷ 40 = 1.525
1.525 x 100 = 152.5%
Example