307.5% is the change from 40 to 163
Calculation steps:
[( 163 - 40 ) ÷ 40] x 100 = 307.5%
Formula
Percentage change = [(163 - 40) / 40] x 100
Subtract the new number by the original number
163 - 40 = 123
123 ÷ 40 = 3.075
3.075 x 100 = 307.5%
Example