31.87% is the change from 728 to 960
Calculation steps:
[( 960 - 728 ) ÷ 728] x 100 = 31.87%
Formula
Percentage change = [(960 - 728) / 728] x 100
Subtract the new number by the original number
960 - 728 = 232
232 ÷ 728 = 0.31868131868131866
0.31868131868131866 x 100 = 31.87%