40% is the change from 360 to 504
Calculation steps:
[( 504 - 360 ) ÷ 360] x 100 = 40%
Formula
Percentage change = [(504 - 360) / 360] x 100
Subtract the new number by the original number
504 - 360 = 144
144 ÷ 360 = 0.4
0.4 x 100 = 40%
Example