40.43% is the change from 94 to 132
Calculation steps:
[( 132 - 94 ) ÷ 94] x 100 = 40.43%
Formula
Percentage change = [(132 - 94) / 94] x 100
Subtract the new number by the original number
132 - 94 = 38
38 ÷ 94 = 0.40425531914893614
0.40425531914893614 x 100 = 40.43%