176.32% is the change from 38 to 105
Calculation steps:
[( 105 - 38 ) ÷ 38] x 100 = 176.32%
Formula
Percentage change = [(105 - 38) / 38] x 100
Subtract the new number by the original number
105 - 38 = 67
67 ÷ 38 = 1.763157894736842
1.763157894736842 x 100 = 176.32%