263.16% is the change from 38 to 138
Calculation steps:
[( 138 - 38 ) ÷ 38] x 100 = 263.16%
Formula
Percentage change = [(138 - 38) / 38] x 100
Subtract the new number by the original number
138 - 38 = 100
100 ÷ 38 = 2.6315789473684212
2.6315789473684212 x 100 = 263.16%