18.52% is the change from 27 to 32
Calculation steps:
[( 32 - 27 ) ÷ 27] x 100 = 18.52%
Formula
Percentage change = [(32 - 27) / 27] x 100
Subtract the new number by the original number
32 - 27 = 5
5 ÷ 27 = 0.18518518518518517
0.18518518518518517 x 100 = 18.52%