If 52 is 130 percent of a number, is the number greater or less than 52?

Well, I don't know.
Let's think about it.

100% of anything is all of it.
More than 100% of anything is more than it.

100% of a number is all of the number.
More than 100% of a number is more than the number.

If 100% of the number is 52, then 52 is all of the number.
If more than 100% of the number is 52, then 52 is more than the number.

(So the number is less than 52.)