400% is the change from 72 to 360
Calculation steps:
[( 360 - 72 ) ÷ 72] x 100 = 400%
Formula
Percentage change = [(360 - 72) / 72] x 100
Subtract the new number by the original number
360 - 72 = 288
288 ÷ 72 = 4
4 x 100 = 400%
Example