4.35% is the change from 92 to 96
Calculation steps:
[( 96 - 92 ) ÷ 92] x 100 = 4.35%
Formula
Percentage change = [(96 - 92) / 92] x 100
Subtract the new number by the original number
96 - 92 = 4
4 ÷ 92 = 0.043478260869565216
0.043478260869565216 x 100 = 4.35%