Increase question

for the second question in the class,
‘15 to 30 represents a percent increase of?’
I tried to solve it as increase formula like ‘difference/small’, so I did ‘40/-15’.
Why isn’t this formula used here?
I don’t get where 15/15 come from.

Thank you

It does work
Difference = 30 - 15 = 15
Small = 15

oh thank you and sorry that I thought the difference between -15 and 30. thank you for replying!