163.16% is the change from 38 to 100
Calculation steps:
[( 100 - 38 ) ÷ 38] x 100 = 163.16%
Formula
Percentage change = [(100 - 38) / 38] x 100
Subtract the new number by the original number
100 - 38 = 62
62 ÷ 38 = 1.631578947368421
1.631578947368421 x 100 = 163.16%