12.17% is the change from 838 to 940
Calculation steps:
[( 940 - 838 ) ÷ 838] x 100 = 12.17%
Formula
Percentage change = [(940 - 838) / 838] x 100
Subtract the new number by the original number
940 - 838 = 102
102 ÷ 838 = 0.12171837708830549
0.12171837708830549 x 100 = 12.17%