186.84% is the change from 38 to 109
Calculation steps:
[( 109 - 38 ) ÷ 38] x 100 = 186.84%
Formula
Percentage change = [(109 - 38) / 38] x 100
Subtract the new number by the original number
109 - 38 = 71
71 ÷ 38 = 1.868421052631579
1.868421052631579 x 100 = 186.84%