677.5% is the change from 40 to 311
Calculation steps:
[( 311 - 40 ) ÷ 40] x 100 = 677.5%
Formula
Percentage change = [(311 - 40) / 40] x 100
Subtract the new number by the original number
311 - 40 = 271
271 ÷ 40 = 6.775
6.775 x 100 = 677.5%
Example