8.37% is the change from 860 to 932
Calculation steps:
[( 932 - 860 ) ÷ 860] x 100 = 8.37%
Formula
Percentage change = [(932 - 860) / 860] x 100
Subtract the new number by the original number
932 - 860 = 72
72 ÷ 860 = 0.08372093023255814
0.08372093023255814 x 100 = 8.37%