-30.9% is the change from 521 to 360
Calculation steps:
[( 360 - 521 ) ÷ 521] x 100 = -30.9%
Formula
Percentage change = [(360 - 521) / 521] x 100
Subtract the new number by the original number
360 - 521 = -161
-161 ÷ 521 = -0.30902111324376197
-0.30902111324376197 x 100 = -30.9%