107.5% is the change from 40 to 83
Calculation steps:
[( 83 - 40 ) ÷ 40] x 100 = 107.5%
Formula
Percentage change = [(83 - 40) / 40] x 100
Subtract the new number by the original number
83 - 40 = 43
43 ÷ 40 = 1.075
1.075 x 100 = 107.5%
Example