20.45% is the change from 132 to 159
Calculation steps:
[( 159 - 132 ) ÷ 132] x 100 = 20.45%
Formula
Percentage change = [(159 - 132) / 132] x 100
Subtract the new number by the original number
159 - 132 = 27
27 ÷ 132 = 0.20454545454545456
0.20454545454545456 x 100 = 20.45%