8.25% is the change from 861 to 932
Calculation steps:
[( 932 - 861 ) ÷ 861] x 100 = 8.25%
Formula
Percentage change = [(932 - 861) / 861] x 100
Subtract the new number by the original number
932 - 861 = 71
71 ÷ 861 = 0.08246225319396051
0.08246225319396051 x 100 = 8.25%