10.46% is the change from 851 to 940
Calculation steps:
[( 940 - 851 ) ÷ 851] x 100 = 10.46%
Formula
Percentage change = [(940 - 851) / 851] x 100
Subtract the new number by the original number
940 - 851 = 89
89 ÷ 851 = 0.1045828437132785
0.1045828437132785 x 100 = 10.46%