138.23% is the change from 361 to 860
Calculation steps:
[( 860 - 361 ) ÷ 361] x 100 = 138.23%
Formula
Percentage change = [(860 - 361) / 361] x 100
Subtract the new number by the original number
860 - 361 = 499
499 ÷ 361 = 1.3822714681440442
1.3822714681440442 x 100 = 138.23%