38.64% is the change from 704 to 976
Calculation steps:
[( 976 - 704 ) ÷ 704] x 100 = 38.64%
Formula
Percentage change = [(976 - 704) / 704] x 100
Subtract the new number by the original number
976 - 704 = 272
272 ÷ 704 = 0.38636363636363635
0.38636363636363635 x 100 = 38.64%