30.3% is the change from 132 to 172
Calculation steps:
[( 172 - 132 ) ÷ 132] x 100 = 30.3%
Formula
Percentage change = [(172 - 132) / 132] x 100
Subtract the new number by the original number
172 - 132 = 40
40 ÷ 132 = 0.30303030303030304
0.30303030303030304 x 100 = 30.3%