321.88% is the change from 32 to 135
Calculation steps:
[( 135 - 32 ) ÷ 32] x 100 = 321.88%
Formula
Percentage change = [(135 - 32) / 32] x 100
Subtract the new number by the original number
135 - 32 = 103
103 ÷ 32 = 3.21875
3.21875 x 100 = 321.88%
Example