103.7% is the change from 27 to 55
Calculation steps:
[( 55 - 27 ) ÷ 27] x 100 = 103.7%
Formula
Percentage change = [(55 - 27) / 27] x 100
Subtract the new number by the original number
55 - 27 = 28
28 ÷ 27 = 1.037037037037037
1.037037037037037 x 100 = 103.7%