103.7% is the change from 135 to 275
Calculation steps:
[( 275 - 135 ) ÷ 135] x 100 = 103.7%
Formula
Percentage change = [(275 - 135) / 135] x 100
Subtract the new number by the original number
275 - 135 = 140
140 ÷ 135 = 1.037037037037037
1.037037037037037 x 100 = 103.7%