27.63% is the change from 76 to 97
Calculation steps:
[( 97 - 76 ) ÷ 76] x 100 = 27.63%
Formula
Percentage change = [(97 - 76) / 76] x 100
Subtract the new number by the original number
97 - 76 = 21
21 ÷ 76 = 0.27631578947368424
0.27631578947368424 x 100 = 27.63%