9.18% is the change from 861 to 940
Calculation steps:
[( 940 - 861 ) ÷ 861] x 100 = 9.18%
Formula
Percentage change = [(940 - 861) / 861] x 100
Subtract the new number by the original number
940 - 861 = 79
79 ÷ 861 = 0.09175377468060394
0.09175377468060394 x 100 = 9.18%