-61.39% is the change from 360 to 139
Calculation steps:
[( 139 - 360 ) ÷ 360] x 100 = -61.39%
Formula
Percentage change = [(139 - 360) / 360] x 100
Subtract the new number by the original number
139 - 360 = -221
-221 ÷ 360 = -0.6138888888888889
-0.6138888888888889 x 100 = -61.39%