21.88% is the change from 32 to 39
Calculation steps:
[( 39 - 32 ) ÷ 32] x 100 = 21.88%
Formula
Percentage change = [(39 - 32) / 32] x 100
Subtract the new number by the original number
39 - 32 = 7
7 ÷ 32 = 0.21875
0.21875 x 100 = 21.88%
Example