37.5% is the change from 96 to 132
Calculation steps:
[( 132 - 96 ) ÷ 96] x 100 = 37.5%
Formula
Percentage change = [(132 - 96) / 96] x 100
Subtract the new number by the original number
132 - 96 = 36
36 ÷ 96 = 0.375
0.375 x 100 = 37.5%
Example