138% is the change from 100 to 238
Calculation steps:
[( 238 - 100 ) ÷ 100] x 100 = 138%
Formula
Percentage change = [(238 - 100) / 100] x 100
Subtract the new number by the original number
238 - 100 = 138
138 ÷ 100 = 1.38
1.38 x 100 = 138%
Example