0.86% is the change from 932 to 940
Calculation steps:
[( 940 - 932 ) ÷ 932] x 100 = 0.86%
Formula
Percentage change = [(940 - 932) / 932] x 100
Subtract the new number by the original number
940 - 932 = 8
8 ÷ 932 = 0.008583690987124463
0.008583690987124463 x 100 = 0.86%