40 is 80.769% (rounded) of 52.
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(52 - 42)/42 x 100 = 23.076923 recurring (that is, 23.076923076923...) percent.
42 out of 52 = 80.77%
52 is what percent of 76: = 52 / 76 = 0.684211 or 68.42%
42 and 52 are composite.
315% of 52 = 315% * 52 = 3.15 * 52 = 163.8