237.5% is the change from 32 to 108
Calculation steps:
[( 108 - 32 ) ÷ 32] x 100 = 237.5%
Formula
Percentage change = [(108 - 32) / 32] x 100
Subtract the new number by the original number
108 - 32 = 76
76 ÷ 32 = 2.375
2.375 x 100 = 237.5%
Example