31.93% is the change from 736 to 971
Calculation steps:
[( 971 - 736 ) ÷ 736] x 100 = 31.93%
Formula
Percentage change = [(971 - 736) / 736] x 100
Subtract the new number by the original number
971 - 736 = 235
235 ÷ 736 = 0.31929347826086957
0.31929347826086957 x 100 = 31.93%