-73.06% is the change from 360 to 97
Calculation steps:
[( 97 - 360 ) ÷ 360] x 100 = -73.06%
Formula
Percentage change = [(97 - 360) / 360] x 100
Subtract the new number by the original number
97 - 360 = -263
-263 ÷ 360 = -0.7305555555555555
-0.7305555555555555 x 100 = -73.06%