108.7% is the change from 460 to 960
Calculation steps:
[( 960 - 460 ) ÷ 460] x 100 = 108.7%
Formula
Percentage change = [(960 - 460) / 460] x 100
Subtract the new number by the original number
960 - 460 = 500
500 ÷ 460 = 1.0869565217391304
1.0869565217391304 x 100 = 108.7%