31.71% is the change from 738 to 972
Calculation steps:
[( 972 - 738 ) ÷ 738] x 100 = 31.71%
Formula
Percentage change = [(972 - 738) / 738] x 100
Subtract the new number by the original number
972 - 738 = 234
234 ÷ 738 = 0.3170731707317073
0.3170731707317073 x 100 = 31.71%