My daughter knows over 100 words and makes sentences with 3-4 words. I don’t count the words but I know it’s over 100 because she has a book called “100 Animals” and she knows all of them. So that plus everything else she knows is well over 100 words.

Better question: where is your kid at? Comparing with other moms on here might not really give a clear picture on whether he needs extra help (if any) when it comes to speech.
It's also important to take in other factors such as a multilingual home (kids will be slower to speak, however once they get the hang of it, they become incredibly apt at communication in the languages they've been exposed to).

My son is 2 yr 10 months and he speaks in full sentences and has really good pronunciation. He was an early talker just like my daughter. I never even counted his words because he was talking so much by age 2. He started putting 2 words together I think right before he turned 2, then full sentences by 2.5

My daughter says everything. Full on conversations. If I don’t understand a word, she’ll grab my finger and say “here” and show me what she is trying to tell me.
Full ABC’s
She can now point out letters to me
Full 1-20
Sings songs alone; asks me to 🤫 “stop mommy” so she can sing alone

My daughter copy’s everything I say lol