9.63% is the change from 135 to 148
Calculation steps:
[( 148 - 135 ) ÷ 135] x 100 = 9.63%
Formula
Percentage change = [(148 - 135) / 135] x 100
Subtract the new number by the original number
148 - 135 = 13
13 ÷ 135 = 0.0962962962962963
0.0962962962962963 x 100 = 9.63%