13.24% is the change from 823 to 932
Calculation steps:
[( 932 - 823 ) ÷ 823] x 100 = 13.24%
Formula
Percentage change = [(932 - 823) / 823] x 100
Subtract the new number by the original number
932 - 823 = 109
109 ÷ 823 = 0.1324422843256379
0.1324422843256379 x 100 = 13.24%