31.73% is the change from 104 to 137
Calculation steps:
[( 137 - 104 ) ÷ 104] x 100 = 31.73%
Formula
Percentage change = [(137 - 104) / 104] x 100
Subtract the new number by the original number
137 - 104 = 33
33 ÷ 104 = 0.3173076923076923
0.3173076923076923 x 100 = 31.73%