11.11% is the change from 360 to 400
Calculation steps:
[( 400 - 360 ) ÷ 360] x 100 = 11.11%
Formula
Percentage change = [(400 - 360) / 360] x 100
Subtract the new number by the original number
400 - 360 = 40
40 ÷ 360 = 0.1111111111111111
0.1111111111111111 x 100 = 11.11%