113.16% is the change from 38 to 81
Calculation steps:
[( 81 - 38 ) ÷ 38] x 100 = 113.16%
Formula
Percentage change = [(81 - 38) / 38] x 100
Subtract the new number by the original number
81 - 38 = 43
43 ÷ 38 = 1.131578947368421
1.131578947368421 x 100 = 113.16%