-91.39% is the change from 360 to 31
Calculation steps:
[( 31 - 360 ) ÷ 360] x 100 = -91.39%
Formula
Percentage change = [(31 - 360) / 360] x 100
Subtract the new number by the original number
31 - 360 = -329
-329 ÷ 360 = -0.9138888888888889
-0.9138888888888889 x 100 = -91.39%