27.5% is the change from 360 to 459
Calculation steps:
[( 459 - 360 ) ÷ 360] x 100 = 27.5%
Formula
Percentage change = [(459 - 360) / 360] x 100
Subtract the new number by the original number
459 - 360 = 99
99 ÷ 360 = 0.275
0.275 x 100 = 27.5%
Example