N is greater than M. If it were 100% or less, N would be equal or less than M. But since it's greater than 100%, then it's greater than M.
Let's say m equals 10. Here's what you'd do to solve for n if n is 150% greater:
10/100 = 0.1
0.1 * 150 = 15
So 10 = 15 and 10 > 15 are both false. The correct way to say it would be 10 < 15, or 10 is less than 15.
I hope this helped you! :)
