71.85% is the change from 135 to 232
Calculation steps:
[( 232 - 135 ) ÷ 135] x 100 = 71.85%
Formula
Percentage change = [(232 - 135) / 135] x 100
Subtract the new number by the original number
232 - 135 = 97
97 ÷ 135 = 0.7185185185185186
0.7185185185185186 x 100 = 71.85%