-23.61% is the change from 360 to 275
Calculation steps:
[( 275 - 360 ) ÷ 360] x 100 = -23.61%
Formula
Percentage change = [(275 - 360) / 360] x 100
Subtract the new number by the original number
275 - 360 = -85
-85 ÷ 360 = -0.2361111111111111
-0.2361111111111111 x 100 = -23.61%