9.68% is the change from 857 to 940
Calculation steps:
[( 940 - 857 ) ÷ 857] x 100 = 9.68%
Formula
Percentage change = [(940 - 857) / 857] x 100
Subtract the new number by the original number
940 - 857 = 83
83 ÷ 857 = 0.09684947491248541
0.09684947491248541 x 100 = 9.68%