4.35% is the change from 276 to 288
Calculation steps:
[( 288 - 276 ) ÷ 276] x 100 = 4.35%
Formula
Percentage change = [(288 - 276) / 276] x 100
Subtract the new number by the original number
288 - 276 = 12
12 ÷ 276 = 0.043478260869565216
0.043478260869565216 x 100 = 4.35%