137.88% is the change from 132 to 314
Calculation steps:
[( 314 - 132 ) ÷ 132] x 100 = 137.88%
Formula
Percentage change = [(314 - 132) / 132] x 100
Subtract the new number by the original number
314 - 132 = 182
182 ÷ 132 = 1.378787878787879
1.378787878787879 x 100 = 137.88%