4.05% is the change from 938 to 976
Calculation steps:
[( 976 - 938 ) ÷ 938] x 100 = 4.05%
Formula
Percentage change = [(976 - 938) / 938] x 100
Subtract the new number by the original number
976 - 938 = 38
38 ÷ 938 = 0.04051172707889126
0.04051172707889126 x 100 = 4.05%