32.04% is the change from 181 to 239
Calculation steps:
[( 239 - 181 ) ÷ 181] x 100 = 32.04%
Formula
Percentage change = [(239 - 181) / 181] x 100
Subtract the new number by the original number
239 - 181 = 58
58 ÷ 181 = 0.32044198895027626
0.32044198895027626 x 100 = 32.04%