315% is the change from 40 to 166
Calculation steps:
[( 166 - 40 ) ÷ 40] x 100 = 315%
Formula
Percentage change = [(166 - 40) / 40] x 100
Subtract the new number by the original number
166 - 40 = 126
126 ÷ 40 = 3.15
3.15 x 100 = 315%
Example