10% is the change from 120 to 132
Calculation steps:
[( 132 - 120 ) ÷ 120] x 100 = 10%
Formula
Percentage change = [(132 - 120) / 120] x 100
Subtract the new number by the original number
132 - 120 = 12
12 ÷ 120 = 0.1
0.1 x 100 = 10%
Example