297.5% is the change from 40 to 159
Calculation steps:
[( 159 - 40 ) ÷ 40] x 100 = 297.5%
Formula
Percentage change = [(159 - 40) / 40] x 100
Subtract the new number by the original number
159 - 40 = 119
119 ÷ 40 = 2.975
2.975 x 100 = 297.5%
Example