-27.78% is the change from 360 to 260
Calculation steps:
[( 260 - 360 ) ÷ 360] x 100 = -27.78%
Formula
Percentage change = [(260 - 360) / 360] x 100
Subtract the new number by the original number
260 - 360 = -100
-100 ÷ 360 = -0.2777777777777778
-0.2777777777777778 x 100 = -27.78%