103.55% is the change from 423 to 861
Calculation steps:
[( 861 - 423 ) ÷ 423] x 100 = 103.55%
Formula
Percentage change = [(861 - 423) / 423] x 100
Subtract the new number by the original number
861 - 423 = 438
438 ÷ 423 = 1.0354609929078014
1.0354609929078014 x 100 = 103.55%