Direct listing method: Numbers leaving remainder 4 on division by 7 are \( 4, 11, 18, 25, 32, 39, 46, \ldots \) (each 7 more than the last). Checking each for a remainder of 5 on division by 9: \( 32 \) works (\( 32=3\times9+5 \)), but \( 32<100 \). Continuing the list past 100 and checking mod 9 each time, the next match is \( 158 \) (\( 158=17\times9+5 \)).
Since the pattern of remainders mod 9 realigns every \( 7\times9=63 \) steps, matches occur every 63 apart: \( 32, 95, 158, \ldots \) — confirming \( 158 \) is the first one exceeding 100.
\[ \boxed{158} \]