Let the tens digit of the original number be x and the ones digit be y. The original number is 10x + y, and the new number formed by reversing the digits is 10y + x.
Since the new number exceeds the original number by 54, we can set up the equation:
10y + x = 10x + y + 54
9x - 9y = 54
x - y = 6
Since x and y are both digits, they must both be integers. The only solution to this equation that satisfies this condition is x = 8 and y = 2.
Therefore, the original number is 82 and the new number formed by reversing the digits is 28. This is the new number.