109.38% is the change from 32 to 67
Calculation steps:
[( 67 - 32 ) ÷ 32] x 100 = 109.38%
Formula
Percentage change = [(67 - 32) / 32] x 100
Subtract the new number by the original number
67 - 32 = 35
35 ÷ 32 = 1.09375
1.09375 x 100 = 109.38%
Example