1990 Suzuki Escudo A/T 16V engine. ... [increase] the tires to 32 inches ...do i need to re gear.
It is generally accepted that if you increase the tire diameter by X%, you should also increase the R&P ratio by the same percentage. Stock gearing may accommodate small changes, but as best I can figure, your OEM tires were around 27". Going to 32's looks like a very large (+18%) change to me.
Edit: Drone's makes a very good point (below). I'm a Samurai guy, and don't know anything about 'Kicks/Escudos, but I've also seen references to:
the '89 1.3L Sidekick R&P which is 5.62 and
the '92 4-door R&P which is 5.32
either of which would be lower (higher numerically) than the (manual) 5.12:1, if you can find 'em. You'd need both the rear and front.