275% is the change from 40 to 150
Calculation steps:
[( 150 - 40 ) ÷ 40] x 100 = 275%
Formula
Percentage change = [(150 - 40) / 40] x 100
Subtract the new number by the original number
150 - 40 = 110
110 ÷ 40 = 2.75
2.75 x 100 = 275%
Example