3% is the change from 932 to 960
Calculation steps:
[( 960 - 932 ) ÷ 932] x 100 = 3%
Formula
Percentage change = [(960 - 932) / 932] x 100
Subtract the new number by the original number
960 - 932 = 28
28 ÷ 932 = 0.030042918454935622
0.030042918454935622 x 100 = 3%