23.48% is the change from 132 to 163
Calculation steps:
[( 163 - 132 ) ÷ 132] x 100 = 23.48%
Formula
Percentage change = [(163 - 132) / 132] x 100
Subtract the new number by the original number
163 - 132 = 31
31 ÷ 132 = 0.23484848484848486
0.23484848484848486 x 100 = 23.48%