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100 is the lowest three diget number divisible by 4.
36000
a number that is divisible by 3 and 5 but not by 4= 15
A number is divisible by 12 if it is divisible by 3 AND it is divisible by 4. Rule 1a (Divisibility by 3): Add up all the digits of the number. Is this number divisible by 3? Rule 1b (Divisibility by 4): Is the number formed by the last two digits of the original number (the number left after deleting the hundreds, thousands, millions etc) divisible by 4? If the answer to 1a is NO, then the number is not divisible by 3 and so not divisible by 12. In this case, obviously, rule 1b is irrelevant. If the answer to 1b is NO, then the number is not divisible by 4 and so not divisible by 12. If the answer to both 1a and 1b is YES, then the number is divisible by 12.
The digital root of 432 is 9 so the number is divisible by 3. The number formed by the last two digits, 32, is divisible by 4 (4*8) so 432 is divisible by 4.