8.67% is the change from 865 to 940
Calculation steps:
[( 940 - 865 ) ÷ 865] x 100 = 8.67%
Formula
Percentage change = [(940 - 865) / 865] x 100
Subtract the new number by the original number
940 - 865 = 75
75 ÷ 865 = 0.08670520231213873
0.08670520231213873 x 100 = 8.67%