32.77% is the change from 708 to 940
Calculation steps:
[( 940 - 708 ) ÷ 708] x 100 = 32.77%
Formula
Percentage change = [(940 - 708) / 708] x 100
Subtract the new number by the original number
940 - 708 = 232
232 ÷ 708 = 0.327683615819209
0.327683615819209 x 100 = 32.77%