31.06% is the change from 132 to 173
Calculation steps:
[( 173 - 132 ) ÷ 132] x 100 = 31.06%
Formula
Percentage change = [(173 - 132) / 132] x 100
Subtract the new number by the original number
173 - 132 = 41
41 ÷ 132 = 0.3106060606060606
0.3106060606060606 x 100 = 31.06%