31.94% is the change from 360 to 475
Calculation steps:
[( 475 - 360 ) ÷ 360] x 100 = 31.94%
Formula
Percentage change = [(475 - 360) / 360] x 100
Subtract the new number by the original number
475 - 360 = 115
115 ÷ 360 = 0.3194444444444444
0.3194444444444444 x 100 = 31.94%