71.05% is the change from 38 to 65
Calculation steps:
[( 65 - 38 ) ÷ 38] x 100 = 71.05%
Formula
Percentage change = [(65 - 38) / 38] x 100
Subtract the new number by the original number
65 - 38 = 27
27 ÷ 38 = 0.7105263157894737
0.7105263157894737 x 100 = 71.05%