8.92% is the change from 863 to 940
Calculation steps:
[( 940 - 863 ) ÷ 863] x 100 = 8.92%
Formula
Percentage change = [(940 - 863) / 863] x 100
Subtract the new number by the original number
940 - 863 = 77
77 ÷ 863 = 0.08922363847045191
0.08922363847045191 x 100 = 8.92%