3.94% is the change from 939 to 976
Calculation steps:
[( 976 - 939 ) ÷ 939] x 100 = 3.94%
Formula
Percentage change = [(976 - 939) / 939] x 100
Subtract the new number by the original number
976 - 939 = 37
37 ÷ 939 = 0.039403620873269436
0.039403620873269436 x 100 = 3.94%