2.13% is the change from 940 to 960
Calculation steps:
[( 960 - 940 ) ÷ 940] x 100 = 2.13%
Formula
Percentage change = [(960 - 940) / 940] x 100
Subtract the new number by the original number
960 - 940 = 20
20 ÷ 940 = 0.02127659574468085
0.02127659574468085 x 100 = 2.13%