267.5% is the change from 40 to 147
Calculation steps:
[( 147 - 40 ) ÷ 40] x 100 = 267.5%
Formula
Percentage change = [(147 - 40) / 40] x 100
Subtract the new number by the original number
147 - 40 = 107
107 ÷ 40 = 2.675
2.675 x 100 = 267.5%
Example