687.5% is the change from 40 to 315
Calculation steps:
[( 315 - 40 ) ÷ 40] x 100 = 687.5%
Formula
Percentage change = [(315 - 40) / 40] x 100
Subtract the new number by the original number
315 - 40 = 275
275 ÷ 40 = 6.875
6.875 x 100 = 687.5%
Example