-32.5% is the change from 360 to 243
Calculation steps:
[( 243 - 360 ) ÷ 360] x 100 = -32.5%
Formula
Percentage change = [(243 - 360) / 360] x 100
Subtract the new number by the original number
243 - 360 = -117
-117 ÷ 360 = -0.325
-0.325 x 100 = -32.5%