8.39% is the change from 727 to 788
Calculation steps:
[( 788 - 727 ) ÷ 727] x 100 = 8.39%
Formula
Percentage change = [(788 - 727) / 727] x 100
Subtract the new number by the original number
788 - 727 = 61
61 ÷ 727 = 0.08390646492434663
0.08390646492434663 x 100 = 8.39%