131.06% is the change from 132 to 305
Calculation steps:
[( 305 - 132 ) ÷ 132] x 100 = 131.06%
Formula
Percentage change = [(305 - 132) / 132] x 100
Subtract the new number by the original number
305 - 132 = 173
173 ÷ 132 = 1.3106060606060606
1.3106060606060606 x 100 = 131.06%