17.5% is the change from 360 to 423
Calculation steps:
[( 423 - 360 ) ÷ 360] x 100 = 17.5%
Formula
Percentage change = [(423 - 360) / 360] x 100
Subtract the new number by the original number
423 - 360 = 63
63 ÷ 360 = 0.175
0.175 x 100 = 17.5%
Example