38.46% is the change from 260 to 360
Calculation steps:
[( 360 - 260 ) ÷ 260] x 100 = 38.46%
Formula
Percentage change = [(360 - 260) / 260] x 100
Subtract the new number by the original number
360 - 260 = 100
100 ÷ 260 = 0.38461538461538464
0.38461538461538464 x 100 = 38.46%