1.4% is the change from 927 to 940
Calculation steps:
[( 940 - 927 ) ÷ 927] x 100 = 1.4%
Formula
Percentage change = [(940 - 927) / 927] x 100
Subtract the new number by the original number
940 - 927 = 13
13 ÷ 927 = 0.014023732470334413
0.014023732470334413 x 100 = 1.4%