2.63% is the change from 38 to 39
Calculation steps:
[( 39 - 38 ) ÷ 38] x 100 = 2.63%
Formula
Percentage change = [(39 - 38) / 38] x 100
Subtract the new number by the original number
39 - 38 = 1
1 ÷ 38 = 0.02631578947368421
0.02631578947368421 x 100 = 2.63%