8.42% is the change from 867 to 940
Calculation steps:
[( 940 - 867 ) ÷ 867] x 100 = 8.42%
Formula
Percentage change = [(940 - 867) / 867] x 100
Subtract the new number by the original number
940 - 867 = 73
73 ÷ 867 = 0.08419838523644751
0.08419838523644751 x 100 = 8.42%