31.85% is the change from 135 to 178
Calculation steps:
[( 178 - 135 ) ÷ 135] x 100 = 31.85%
Formula
Percentage change = [(178 - 135) / 135] x 100
Subtract the new number by the original number
178 - 135 = 43
43 ÷ 135 = 0.31851851851851853
0.31851851851851853 x 100 = 31.85%