40% is the change from 515 to 721
Calculation steps:
[( 721 - 515 ) ÷ 515] x 100 = 40%
Formula
Percentage change = [(721 - 515) / 515] x 100
Subtract the new number by the original number
721 - 515 = 206
206 ÷ 515 = 0.4
0.4 x 100 = 40%
Example