5.26% is the change from 38 to 40
Calculation steps:
[( 40 - 38 ) ÷ 38] x 100 = 5.26%
Formula
Percentage change = [(40 - 38) / 38] x 100
Subtract the new number by the original number
40 - 38 = 2
2 ÷ 38 = 0.05263157894736842
0.05263157894736842 x 100 = 5.26%