2.73% is the change from 842 to 865
Calculation steps:
[( 865 - 842 ) ÷ 842] x 100 = 2.73%
Formula
Percentage change = [(865 - 842) / 842] x 100
Subtract the new number by the original number
865 - 842 = 23
23 ÷ 842 = 0.027315914489311165
0.027315914489311165 x 100 = 2.73%