31.3% is the change from 131 to 172
Calculation steps:
[( 172 - 131 ) ÷ 131] x 100 = 31.3%
Formula
Percentage change = [(172 - 131) / 131] x 100
Subtract the new number by the original number
172 - 131 = 41
41 ÷ 131 = 0.31297709923664124
0.31297709923664124 x 100 = 31.3%