31.87% is the change from 273 to 360
Calculation steps:
[( 360 - 273 ) ÷ 273] x 100 = 31.87%
Formula
Percentage change = [(360 - 273) / 273] x 100
Subtract the new number by the original number
360 - 273 = 87
87 ÷ 273 = 0.31868131868131866
0.31868131868131866 x 100 = 31.87%