-17.24% is the change from 435 to 360
Calculation steps:
[( 360 - 435 ) ÷ 435] x 100 = -17.24%
Formula
Percentage change = [(360 - 435) / 435] x 100
Subtract the new number by the original number
360 - 435 = -75
-75 ÷ 435 = -0.1724137931034483
-0.1724137931034483 x 100 = -17.24%