7.32% is the change from 123 to 132
Calculation steps:
[( 132 - 123 ) ÷ 123] x 100 = 7.32%
Formula
Percentage change = [(132 - 123) / 123] x 100
Subtract the new number by the original number
132 - 123 = 9
9 ÷ 123 = 0.07317073170731707
0.07317073170731707 x 100 = 7.32%