14.22% is the change from 823 to 940
Calculation steps:
[( 940 - 823 ) ÷ 823] x 100 = 14.22%
Formula
Percentage change = [(940 - 823) / 823] x 100
Subtract the new number by the original number
940 - 823 = 117
117 ÷ 823 = 0.1421628189550425
0.1421628189550425 x 100 = 14.22%