231.82% is the change from 132 to 438
Calculation steps:
[( 438 - 132 ) ÷ 132] x 100 = 231.82%
Formula
Percentage change = [(438 - 132) / 132] x 100
Subtract the new number by the original number
438 - 132 = 306
306 ÷ 132 = 2.3181818181818183
2.3181818181818183 x 100 = 231.82%