257.5% is the change from 40 to 143
Calculation steps:
[( 143 - 40 ) ÷ 40] x 100 = 257.5%
Formula
Percentage change = [(143 - 40) / 40] x 100
Subtract the new number by the original number
143 - 40 = 103
103 ÷ 40 = 2.575
2.575 x 100 = 257.5%
Example