9.05% is the change from 862 to 940
Calculation steps:
[( 940 - 862 ) ÷ 862] x 100 = 9.05%
Formula
Percentage change = [(940 - 862) / 862] x 100
Subtract the new number by the original number
940 - 862 = 78
78 ÷ 862 = 0.09048723897911833
0.09048723897911833 x 100 = 9.05%