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What does it mean to improve mathematics to 40%?
Ignoring other floors, the data after "to" is the current data, but what you said here is quite special, because under normal circumstances, the increase will definitely exceed 100%, but there are many situations that can explain what you said. Please look at the following example:

1, 30% of the students in the class got excellent results in the final exam in the first year, and this year the proportion has increased to 40%. This example should belong to the landlord, just a description of numbers, not mathematics. .

For another example, the growth rate of total import and export trade in a province last year was 19%, and this year's trade growth rate has increased to 40%.

Mathematical problems are generally like this. Look at this example.

2. Xiaoming used to weigh 100 Jin, but now his weight (1) has increased by110%; (2) Increase to 1 10%.

Under the condition of (1), Xiao Ming's current weight is100× (1+10%) = 210 kg.

(2) When100×110% =110 kg.

Look at this again:

Xiaoming now weighs 100 Jin, which is 40% heavier than before. How much does he weigh?

The reference base here is the original weight, not the current 100 kg, which needs attention. Now it's 100 Jin. According to the meaning of the question, the current weight is 1.4 times, so the original weight is 100 divided by 1.4=7 1 kg.