Publish more than 100 mb apk file (176785)

As per my question title states, what procedure I have to perform for uploading and publishing game with more than 100mb APK file size?

Up to 100mb its normal thing, just upload APK over to store. That I read from their tutorial series.
But which things required to do for build that is more than 100 mb?

Please give me some suggestion into this.

There is an option in the player settings to split the files. You will also need a free plugin to make use of this resultig big file which has to be downloaded and stored on your device.

Unity Docs for android-OBB-support

I did it but APK file still over 100 MB and OBB file just 3 KB.
I don’t know how to go next.