28.36% is the change from 134 to 172
Calculation steps:
[( 172 - 134 ) ÷ 134] x 100 = 28.36%
Formula
Percentage change = [(172 - 134) / 134] x 100
Subtract the new number by the original number
172 - 134 = 38
38 ÷ 134 = 0.2835820895522388
0.2835820895522388 x 100 = 28.36%