12.04% is the change from 839 to 940
Calculation steps:
[( 940 - 839 ) ÷ 839] x 100 = 12.04%
Formula
Percentage change = [(940 - 839) / 839] x 100
Subtract the new number by the original number
940 - 839 = 101
101 ÷ 839 = 0.12038140643623362
0.12038140643623362 x 100 = 12.04%