-20.83% is the change from 360 to 285
Calculation steps:
[( 285 - 360 ) ÷ 360] x 100 = -20.83%
Formula
Percentage change = [(285 - 360) / 360] x 100
Subtract the new number by the original number
285 - 360 = -75
-75 ÷ 360 = -0.20833333333333334
-0.20833333333333334 x 100 = -20.83%