12 inches to 36 inches....if it is increasing (going from a smaller number to a larger number), then it is a percent increase
increase = (new number - original number) / original number...* 100 = (36 - 12) / 12.....* 100 = 24/12 * 100 = 2 * 100 = 200% increase <==
now as far as a decrease (when it goes from a larger number to a smaller number) the formula is : decrease = (original number - new number) / original number..* 100