9.85% is the change from 132 to 145
Calculation steps:
[( 145 - 132 ) ÷ 132] x 100 = 9.85%
Formula
Percentage change = [(145 - 132) / 132] x 100
Subtract the new number by the original number
145 - 132 = 13
13 ÷ 132 = 0.09848484848484848
0.09848484848484848 x 100 = 9.85%