28.43% is the change from 102 to 131
Calculation steps:
[( 131 - 102 ) ÷ 102] x 100 = 28.43%
Formula
Percentage change = [(131 - 102) / 102] x 100
Subtract the new number by the original number
131 - 102 = 29
29 ÷ 102 = 0.28431372549019607
0.28431372549019607 x 100 = 28.43%