12.5% is the change from 232 to 261
Calculation steps:
[( 261 - 232 ) ÷ 232] x 100 = 12.5%
Formula
Percentage change = [(261 - 232) / 232] x 100
Subtract the new number by the original number
261 - 232 = 29
29 ÷ 232 = 0.125
0.125 x 100 = 12.5%
Example