2.87% is the change from 940 to 967
Calculation steps:
[( 967 - 940 ) ÷ 940] x 100 = 2.87%
Formula
Percentage change = [(967 - 940) / 940] x 100
Subtract the new number by the original number
967 - 940 = 27
27 ÷ 940 = 0.02872340425531915
0.02872340425531915 x 100 = 2.87%