3.3% is the change from 940 to 971
Calculation steps:
[( 971 - 940 ) ÷ 940] x 100 = 3.3%
Formula
Percentage change = [(971 - 940) / 940] x 100
Subtract the new number by the original number
971 - 940 = 31
31 ÷ 940 = 0.03297872340425532
0.03297872340425532 x 100 = 3.3%