126.32% is the change from 38 to 86
Calculation steps:
[( 86 - 38 ) ÷ 38] x 100 = 126.32%
Formula
Percentage change = [(86 - 38) / 38] x 100
Subtract the new number by the original number
86 - 38 = 48
48 ÷ 38 = 1.263157894736842
1.263157894736842 x 100 = 126.32%