31.32% is the change from 182 to 239
Calculation steps:
[( 239 - 182 ) ÷ 182] x 100 = 31.32%
Formula
Percentage change = [(239 - 182) / 182] x 100
Subtract the new number by the original number
239 - 182 = 57
57 ÷ 182 = 0.3131868131868132
0.3131868131868132 x 100 = 31.32%