12.78% is the change from 861 to 971
Calculation steps:
[( 971 - 861 ) ÷ 861] x 100 = 12.78%
Formula
Percentage change = [(971 - 861) / 861] x 100
Subtract the new number by the original number
971 - 861 = 110
110 ÷ 861 = 0.12775842044134728
0.12775842044134728 x 100 = 12.78%