106.06% is the change from 132 to 272
Calculation steps:
[( 272 - 132 ) ÷ 132] x 100 = 106.06%
Formula
Percentage change = [(272 - 132) / 132] x 100
Subtract the new number by the original number
272 - 132 = 140
140 ÷ 132 = 1.0606060606060606
1.0606060606060606 x 100 = 106.06%