28.17% is the change from 142 to 182
Calculation steps:
[( 182 - 142 ) ÷ 142] x 100 = 28.17%
Formula
Percentage change = [(182 - 142) / 142] x 100
Subtract the new number by the original number
182 - 142 = 40
40 ÷ 142 = 0.28169014084507044
0.28169014084507044 x 100 = 28.17%