To find the percentage change from 25000 to 40000, we need to first calculate the difference between the two numbers.

Step 1: Difference = Final Value - Initial Value

Difference = 40000 - 25000

Difference = 15000

Step 2: Next, we need to find the absolute value of the difference. This is because percentage change is always calculated as a positive value.

Absolute Difference = |Difference|

Absolute Difference = |15000|

Absolute Difference = 15000

Step 3: Now, we can calculate the percentage change using the formula:

Percentage Change = (Absolute Difference / Initial Value) x 100

Percentage Change = (15000 / 25000) x 100

Percentage Change = 60%

Therefore, the percentage change from 25000 to 40000 is 60%. This means that there was an increase of 60% from 25000 to 40000.