27.72% is the change from 736 to 940
Calculation steps:
[( 940 - 736 ) ÷ 736] x 100 = 27.72%
Formula
Percentage change = [(940 - 736) / 736] x 100
Subtract the new number by the original number
940 - 736 = 204
204 ÷ 736 = 0.27717391304347827
0.27717391304347827 x 100 = 27.72%