2.85% is the change from 946 to 973
Calculation steps:
[( 973 - 946 ) ÷ 946] x 100 = 2.85%
Formula
Percentage change = [(973 - 946) / 946] x 100
Subtract the new number by the original number
973 - 946 = 27
27 ÷ 946 = 0.02854122621564482
0.02854122621564482 x 100 = 2.85%