Since the accuracy is only +/-13% or so anyway, that figure should be 40, 4 digits of precision is utterly unwarranted!
The way the chip works is that the output current is set by a current mirror with a nominal gain of 31.5, and the reference current is set by the resistor from an on-chip 1.24V voltage reference. 31.5 x 1.24 ~= 39
The 31.5 figure probably represents linear proportions of the relevant transistors' channel width on the silicon of 63:2