96.3% is the change from 135 to 265
Calculation steps:
[( 265 - 135 ) ÷ 135] x 100 = 96.3%
Formula
Percentage change = [(265 - 135) / 135] x 100
Subtract the new number by the original number
265 - 135 = 130
130 ÷ 135 = 0.9629629629629629
0.9629629629629629 x 100 = 96.3%