438.33% is the change from 60 to 323
Calculation steps:
[( 323 - 60 ) ÷ 60] x 100 = 438.33%
Formula
Percentage change = [(323 - 60) / 60] x 100
Subtract the new number by the original number
323 - 60 = 263
263 ÷ 60 = 4.383333333333334
4.383333333333334 x 100 = 438.33%