31.1% is the change from 717 to 940
Calculation steps:
[( 940 - 717 ) ÷ 717] x 100 = 31.1%
Formula
Percentage change = [(940 - 717) / 717] x 100
Subtract the new number by the original number
940 - 717 = 223
223 ÷ 717 = 0.3110181311018131
0.3110181311018131 x 100 = 31.1%