3.83% is the change from 940 to 976
Calculation steps:
[( 976 - 940 ) ÷ 940] x 100 = 3.83%
Formula
Percentage change = [(976 - 940) / 940] x 100
Subtract the new number by the original number
976 - 940 = 36
36 ÷ 940 = 0.03829787234042553
0.03829787234042553 x 100 = 3.83%