9.38% is the change from 32 to 35
Calculation steps:
[( 35 - 32 ) ÷ 32] x 100 = 9.38%
Formula
Percentage change = [(35 - 32) / 32] x 100
Subtract the new number by the original number
35 - 32 = 3
3 ÷ 32 = 0.09375
0.09375 x 100 = 9.38%
Example