Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_name_23 ( operating_income_ INTEGER, _percentage_change_on_year VARCHAR, value__$m_ VARCHAR )

### Question ###
What is the highest operating income that change by 2% and is less than $1,036m?

### Accurate SQL ###

SELECT MAX(operating_income_) AS $m_ FROM table_name_23 WHERE _percentage_change_on_year = "2" AND value__$m_ < 1 OFFSET 036