227.5% is the change from 40 to 131
Calculation steps:
[( 131 - 40 ) ÷ 40] x 100 = 227.5%
Formula
Percentage change = [(131 - 40) / 40] x 100
Subtract the new number by the original number
131 - 40 = 91
91 ÷ 40 = 2.275
2.275 x 100 = 227.5%
Example