40.38% is the change from 260 to 365
Calculation steps:
[( 365 - 260 ) ÷ 260] x 100 = 40.38%
Formula
Percentage change = [(365 - 260) / 260] x 100
Subtract the new number by the original number
365 - 260 = 105
105 ÷ 260 = 0.40384615384615385
0.40384615384615385 x 100 = 40.38%