272.5% is the change from 40 to 149
Calculation steps:
[( 149 - 40 ) ÷ 40] x 100 = 272.5%
Formula
Percentage change = [(149 - 40) / 40] x 100
Subtract the new number by the original number
149 - 40 = 109
109 ÷ 40 = 2.725
2.725 x 100 = 272.5%
Example