32.97% is the change from 728 to 968
Calculation steps:
[( 968 - 728 ) ÷ 728] x 100 = 32.97%
Formula
Percentage change = [(968 - 728) / 728] x 100
Subtract the new number by the original number
968 - 728 = 240
240 ÷ 728 = 0.32967032967032966
0.32967032967032966 x 100 = 32.97%