697.5% is the change from 40 to 319
Calculation steps:
[( 319 - 40 ) ÷ 40] x 100 = 697.5%
Formula
Percentage change = [(319 - 40) / 40] x 100
Subtract the new number by the original number
319 - 40 = 279
279 ÷ 40 = 6.975
6.975 x 100 = 697.5%
Example