2.45% is the change from 940 to 963
Calculation steps:
[( 963 - 940 ) ÷ 940] x 100 = 2.45%
Formula
Percentage change = [(963 - 940) / 940] x 100
Subtract the new number by the original number
963 - 940 = 23
23 ÷ 940 = 0.02446808510638298
0.02446808510638298 x 100 = 2.45%