28.79% is the change from 132 to 170
Calculation steps:
[( 170 - 132 ) ÷ 132] x 100 = 28.79%
Formula
Percentage change = [(170 - 132) / 132] x 100
Subtract the new number by the original number
170 - 132 = 38
38 ÷ 132 = 0.2878787878787879
0.2878787878787879 x 100 = 28.79%