22.22% is the change from 108 to 132
Calculation steps:
[( 132 - 108 ) ÷ 108] x 100 = 22.22%
Formula
Percentage change = [(132 - 108) / 108] x 100
Subtract the new number by the original number
132 - 108 = 24
24 ÷ 108 = 0.2222222222222222
0.2222222222222222 x 100 = 22.22%