12.09% is the change from 860 to 964
Calculation steps:
[( 964 - 860 ) ÷ 860] x 100 = 12.09%
Formula
Percentage change = [(964 - 860) / 860] x 100
Subtract the new number by the original number
964 - 860 = 104
104 ÷ 860 = 0.12093023255813953
0.12093023255813953 x 100 = 12.09%