To find the percentage difference between two numbers, we first need to find the absolute difference between them. In this case, the absolute difference between 127 and 105 is 22.

Next, we need to find the average of the two numbers. The average of 127 and 105 is (127+105)/2 = 116.

Now, we can find the percentage difference by dividing the absolute difference by the average and multiplying by 100. So, the percentage difference between 127 and 105 is (22/116) x 100 = 18.97%.

This means that the second number (105) is 18.97% less than the first number (127). Alternatively, we can say that the first number (127) is 18.97% more than the second number (105).