-72.22% is the change from 360 to 100
Calculation steps:
[( 100 - 360 ) ÷ 360] x 100 = -72.22%
Formula
Percentage change = [(100 - 360) / 360] x 100
Subtract the new number by the original number
100 - 360 = -260
-260 ÷ 360 = -0.7222222222222222
-0.7222222222222222 x 100 = -72.22%