The earth turns a little more than one revolution in 24 hours. A sidereal day, in which the earth turns exactly 360 degrees is about 4 minutes shorter than 24 hours. In a year, the extra bits add up to exactly one extra rotation. We have 365.25 days in a year (counting leap years) so the earth rotates 366.25 full revolutions in that same time. So the ratio of rotational speeds is 366.25 to 1.