104.76% is the change from 420 to 860
Calculation steps:
[( 860 - 420 ) ÷ 420] x 100 = 104.76%
Formula
Percentage change = [(860 - 420) / 420] x 100
Subtract the new number by the original number
860 - 420 = 440
440 ÷ 420 = 1.0476190476190477
1.0476190476190477 x 100 = 104.76%