40.15% is the change from 132 to 185
Calculation steps:
[( 185 - 132 ) ÷ 132] x 100 = 40.15%
Formula
Percentage change = [(185 - 132) / 132] x 100
Subtract the new number by the original number
185 - 132 = 53
53 ÷ 132 = 0.4015151515151515
0.4015151515151515 x 100 = 40.15%