260% is the change from 100 to 360
Calculation steps:
[( 360 - 100 ) ÷ 100] x 100 = 260%
Formula
Percentage change = [(360 - 100) / 100] x 100
Subtract the new number by the original number
360 - 100 = 260
260 ÷ 100 = 2.6
2.6 x 100 = 260%
Example