37.5% is the change from 360 to 495
Calculation steps:
[( 495 - 360 ) ÷ 360] x 100 = 37.5%
Formula
Percentage change = [(495 - 360) / 360] x 100
Subtract the new number by the original number
495 - 360 = 135
135 ÷ 360 = 0.375
0.375 x 100 = 37.5%
Example