32.01% is the change from 728 to 961
Calculation steps:
[( 961 - 728 ) ÷ 728] x 100 = 32.01%
Formula
Percentage change = [(961 - 728) / 728] x 100
Subtract the new number by the original number
961 - 728 = 233
233 ÷ 728 = 0.32005494505494503
0.32005494505494503 x 100 = 32.01%