8.26% is the change from 860 to 931
Calculation steps:
[( 931 - 860 ) ÷ 860] x 100 = 8.26%
Formula
Percentage change = [(931 - 860) / 860] x 100
Subtract the new number by the original number
931 - 860 = 71
71 ÷ 860 = 0.08255813953488372
0.08255813953488372 x 100 = 8.26%