Transmission Gear Ratios: For K100s the transmission gear ratios of 2V and 4V transmissions are the same (Gearbox Ratios 4.50 / 2.96 / 2.30 / 1.88 / 1.61 : 1). The only difference in gearing between K75s and K100s/K1100s is in the ratio of the fifth gear. A K75 has a 1.67 gear ratio for fifth gear while the four cylinder K bikes have a slightly "taller" 1.61 ratio for fifth gear. The gear ratios for gears 1-4 are the same. This is about a 3% difference in fifth gear and not very noticeable.
Final Drive Gear Ratio: On monolever final drives the gear ratio is stamped into the final drive on the top front where it meets the swing arm. On paralever final drives the gear ratio is stamped into the flat surface around the breather cap on the top of the final drive.
Two of the more prevalent gear ratios (there are a few others) in 4V paralever final drives are 31/11 (2.82 - commonly found on K100RS4Vs and K1100RSs) and 32/11 (2.91 - commonly found on K1100LTs). The higher the gear ratio the more torque will be available at the rear wheel. You'll get lower RPMs for a given speed and slightly better mileage with a lower gear ratio.
Since K100s usually have a similar gear ratio and 90 hp the torque at the rear end will be the same if you use a paralever with the same gear ratio.
Most K75s have a 32/10 (3.2) final drive which is significantly "shorter" (has more torque) than the highest gear ratio available in a paralever final drive, 2.91. So if you convert a K75 to a 2.91 paralever final drive then the amount of torque available is reduced by about 10%. Since a K75 only has 75 hp there is a noticeable performance difference between the 3.2 monolever final drive and a 2.91 paralever final drive. On the flip side you'll get correspondingly lower RPMs for a given speed.
Theoretically on a K75 you should see a noticeable improvement in mileage but I really can't say for sure because I use my paralever K75 as a city bike and run it in lower gears at high RPMs to make up for the loss of torque. That and I never bother tracking mileage when city riding anyhow since there are so many variables involved.
More information about gearing available from
Anton's page.