123.68% is the change from 38 to 85
Calculation steps:
[( 85 - 38 ) ÷ 38] x 100 = 123.68%
Formula
Percentage change = [(85 - 38) / 38] x 100
Subtract the new number by the original number
85 - 38 = 47
47 ÷ 38 = 1.236842105263158
1.236842105263158 x 100 = 123.68%