27.54% is the change from 737 to 940
Calculation steps:
[( 940 - 737 ) ÷ 737] x 100 = 27.54%
Formula
Percentage change = [(940 - 737) / 737] x 100
Subtract the new number by the original number
940 - 737 = 203
203 ÷ 737 = 0.27544097693351427
0.27544097693351427 x 100 = 27.54%