132% is the change from 100 to 232
Calculation steps:
[( 232 - 100 ) ÷ 100] x 100 = 132%
Formula
Percentage change = [(232 - 100) / 100] x 100
Subtract the new number by the original number
232 - 100 = 132
132 ÷ 100 = 1.32
1.32 x 100 = 132%
Example