39.39% is the change from 132 to 184
Calculation steps:
[( 184 - 132 ) ÷ 132] x 100 = 39.39%
Formula
Percentage change = [(184 - 132) / 132] x 100
Subtract the new number by the original number
184 - 132 = 52
52 ÷ 132 = 0.3939393939393939
0.3939393939393939 x 100 = 39.39%