The side that measures 12 cm corresponds to the side that measures 3 cm. The side that measures 16 cm corresponds to the side that measures 4 cm. The ratio of the side lengths is (12 cm)/(3 cm) = (16 cm)/(4 cm) = 4
Now let's calculate the two areas.
For the 3 cm by 4 cm rectangle: A = LW = 3 cm * 4 cm = 12 cm^2
For the 12 cm by 16 cm rectangle: A = LW = 12 cm * 16 cm = 192 cm^2
The ratio of the areas is (192 cm^2)/(12 cm^2) = 16
The ratio of the areas is 16. The ratio of side lengths is 4. Notice that 16 = 4^2. The ratio of the areas is the square of the ratio of the side lengths.