38.89% is the change from 72 to 100
Calculation steps:
[( 100 - 72 ) ÷ 72] x 100 = 38.89%
Formula
Percentage change = [(100 - 72) / 72] x 100
Subtract the new number by the original number
100 - 72 = 28
28 ÷ 72 = 0.3888888888888889
0.3888888888888889 x 100 = 38.89%