40.7% is the change from 86 to 121
Calculation steps:
[( 121 - 86 ) ÷ 86] x 100 = 40.7%
Formula
Percentage change = [(121 - 86) / 86] x 100
Subtract the new number by the original number
121 - 86 = 35
35 ÷ 86 = 0.4069767441860465
0.4069767441860465 x 100 = 40.7%