10% is the change from 860 to 946
Calculation steps:
[( 946 - 860 ) ÷ 860] x 100 = 10%
Formula
Percentage change = [(946 - 860) / 860] x 100
Subtract the new number by the original number
946 - 860 = 86
86 ÷ 860 = 0.1
0.1 x 100 = 10%
Example