8.55% is the change from 866 to 940
Calculation steps:
[( 940 - 866 ) ÷ 866] x 100 = 8.55%
Formula
Percentage change = [(940 - 866) / 866] x 100
Subtract the new number by the original number
940 - 866 = 74
74 ÷ 866 = 0.08545034642032333
0.08545034642032333 x 100 = 8.55%