247.5% is the change from 40 to 139
Calculation steps:
[( 139 - 40 ) ÷ 40] x 100 = 247.5%
Formula
Percentage change = [(139 - 40) / 40] x 100
Subtract the new number by the original number
139 - 40 = 99
99 ÷ 40 = 2.475
2.475 x 100 = 247.5%
Example