38.85% is the change from 677 to 940
Calculation steps:
[( 940 - 677 ) ÷ 677] x 100 = 38.85%
Formula
Percentage change = [(940 - 677) / 677] x 100
Subtract the new number by the original number
940 - 677 = 263
263 ÷ 677 = 0.38847858197932056
0.38847858197932056 x 100 = 38.85%