140.15% is the change from 132 to 317
Calculation steps:
[( 317 - 132 ) ÷ 132] x 100 = 140.15%
Formula
Percentage change = [(317 - 132) / 132] x 100
Subtract the new number by the original number
317 - 132 = 185
185 ÷ 132 = 1.4015151515151516
1.4015151515151516 x 100 = 140.15%