13.02% is the change from 860 to 972
Calculation steps:
[( 972 - 860 ) ÷ 860] x 100 = 13.02%
Formula
Percentage change = [(972 - 860) / 860] x 100
Subtract the new number by the original number
972 - 860 = 112
112 ÷ 860 = 0.13023255813953488
0.13023255813953488 x 100 = 13.02%