105% is the change from 360 to 738
Calculation steps:
[( 738 - 360 ) ÷ 360] x 100 = 105%
Formula
Percentage change = [(738 - 360) / 360] x 100
Subtract the new number by the original number
738 - 360 = 378
378 ÷ 360 = 1.05
1.05 x 100 = 105%
Example