38.46% is the change from 39 to 54
Calculation steps:
[( 54 - 39 ) ÷ 39] x 100 = 38.46%
Formula
Percentage change = [(54 - 39) / 39] x 100
Subtract the new number by the original number
54 - 39 = 15
15 ÷ 39 = 0.38461538461538464
0.38461538461538464 x 100 = 38.46%