157.5% is the change from 40 to 103
Calculation steps:
[( 103 - 40 ) ÷ 40] x 100 = 157.5%
Formula
Percentage change = [(103 - 40) / 40] x 100
Subtract the new number by the original number
103 - 40 = 63
63 ÷ 40 = 1.575
1.575 x 100 = 157.5%
Example