12.06% is the change from 738 to 827
Calculation steps:
[( 827 - 738 ) ÷ 738] x 100 = 12.06%
Formula
Percentage change = [(827 - 738) / 738] x 100
Subtract the new number by the original number
827 - 738 = 89
89 ÷ 738 = 0.12059620596205962
0.12059620596205962 x 100 = 12.06%