31.71% is the change from 82 to 108
Calculation steps:
[( 108 - 82 ) ÷ 82] x 100 = 31.71%
Formula
Percentage change = [(108 - 82) / 82] x 100
Subtract the new number by the original number
108 - 82 = 26
26 ÷ 82 = 0.3170731707317073
0.3170731707317073 x 100 = 31.71%