2.27% is the change from 132 to 135
Calculation steps:
[( 135 - 132 ) ÷ 132] x 100 = 2.27%
Formula
Percentage change = [(135 - 132) / 132] x 100
Subtract the new number by the original number
135 - 132 = 3
3 ÷ 132 = 0.022727272727272728
0.022727272727272728 x 100 = 2.27%