-26.39% is the change from 360 to 265
Calculation steps:
[( 265 - 360 ) ÷ 360] x 100 = -26.39%
Formula
Percentage change = [(265 - 360) / 360] x 100
Subtract the new number by the original number
265 - 360 = -95
-95 ÷ 360 = -0.2638888888888889
-0.2638888888888889 x 100 = -26.39%