28.15% is the change from 135 to 173
Calculation steps:
[( 173 - 135 ) ÷ 135] x 100 = 28.15%
Formula
Percentage change = [(173 - 135) / 135] x 100
Subtract the new number by the original number
173 - 135 = 38
38 ÷ 135 = 0.2814814814814815
0.2814814814814815 x 100 = 28.15%