25% is the change from 32 to 40
Calculation steps:
[( 40 - 32 ) ÷ 32] x 100 = 25%
Formula
Percentage change = [(40 - 32) / 32] x 100
Subtract the new number by the original number
40 - 32 = 8
8 ÷ 32 = 0.25
0.25 x 100 = 25%
Example