21.05% is the change from 38 to 46
Calculation steps:
[( 46 - 38 ) ÷ 38] x 100 = 21.05%
Formula
Percentage change = [(46 - 38) / 38] x 100
Subtract the new number by the original number
46 - 38 = 8
8 ÷ 38 = 0.21052631578947367
0.21052631578947367 x 100 = 21.05%