31.88% is the change from 138 to 182
Calculation steps:
[( 182 - 138 ) ÷ 138] x 100 = 31.88%
Formula
Percentage change = [(182 - 138) / 138] x 100
Subtract the new number by the original number
182 - 138 = 44
44 ÷ 138 = 0.3188405797101449
0.3188405797101449 x 100 = 31.88%