Step 1: Calculate theoretical maximum oil content.
Given mustard seeds = 100 kg.
Oil content = 38%.
\[
\text{Theoretical oil} = 100 \times 0.38 = 38 \ \text{kg}
\]
Step 2: Correct the actual oil yield.
Actual yield reported = 37 kg of crude oil.
But this contains 5% impurities.
\[
\text{Pure oil obtained} = 37 \times (1 - 0.05) = 37 \times 0.95 = 35.15 \ \text{kg}
\]
Step 3: Calculate efficiency.
\[
\eta = \frac{\text{Actual oil obtained}}{\text{Theoretical oil}} \times 100
= \frac{35.15}{38} \times 100 = 92.5%
\]
Rounded to 1 decimal place: 92.5%.
Final Answer:
\[
\boxed{92.5%}
\]