139.47% is the change from 38 to 91
Calculation steps:
[( 91 - 38 ) ÷ 38] x 100 = 139.47%
Formula
Percentage change = [(91 - 38) / 38] x 100
Subtract the new number by the original number
91 - 38 = 53
53 ÷ 38 = 1.394736842105263
1.394736842105263 x 100 = 139.47%