81.06% is the change from 132 to 239
Calculation steps:
[( 239 - 132 ) ÷ 132] x 100 = 81.06%
Formula
Percentage change = [(239 - 132) / 132] x 100
Subtract the new number by the original number
239 - 132 = 107
107 ÷ 132 = 0.8106060606060606
0.8106060606060606 x 100 = 81.06%