3.4% is the change from 940 to 972
Calculation steps:
[( 972 - 940 ) ÷ 940] x 100 = 3.4%
Formula
Percentage change = [(972 - 940) / 940] x 100
Subtract the new number by the original number
972 - 940 = 32
32 ÷ 940 = 0.03404255319148936
0.03404255319148936 x 100 = 3.4%