12.91% is the change from 860 to 971
Calculation steps:
[( 971 - 860 ) ÷ 860] x 100 = 12.91%
Formula
Percentage change = [(971 - 860) / 860] x 100
Subtract the new number by the original number
971 - 860 = 111
111 ÷ 860 = 0.12906976744186047
0.12906976744186047 x 100 = 12.91%