Reaction when KMnO4 acts as an oxidising agent and forms Mn2O3 is given below:
+7MnO−4+4e→+3Mn2O3
The oxidation state of Mn in MnO−4 and Mn2O3 are +7 and +3 respectively.
Therefore, change in oxidation is 4 which is the number of electrons transferred per molecule.