5% is the change from 360 to 378
Calculation steps:
[( 378 - 360 ) ÷ 360] x 100 = 5%
Formula
Percentage change = [(378 - 360) / 360] x 100
Subtract the new number by the original number
378 - 360 = 18
18 ÷ 360 = 0.05
0.05 x 100 = 5%
Example