317.5% is the change from 40 to 167
Calculation steps:
[( 167 - 40 ) ÷ 40] x 100 = 317.5%
Formula
Percentage change = [(167 - 40) / 40] x 100
Subtract the new number by the original number
167 - 40 = 127
127 ÷ 40 = 3.175
3.175 x 100 = 317.5%
Example