When measuring a resistance using a multimeter it is a few percent out. Why?
The resistor may have a 1% or 2% tolerance (5% resistors used to exist, but are pretty rare these days, at least for professional suppliers).

Then check the specification of your meter. I would be surprised to find it had a better accuracy than 2% unless it was a really expensive one.

These tolerances can add up worst case, to give you 3% to 4% error, with meter and resistor fully inside specification.