4.86% is the change from 823 to 863
Calculation steps:
[( 863 - 823 ) ÷ 823] x 100 = 4.86%
Formula
Percentage change = [(863 - 823) / 823] x 100
Subtract the new number by the original number
863 - 823 = 40
40 ÷ 823 = 0.04860267314702309
0.04860267314702309 x 100 = 4.86%