-58.08% is the change from 260 to 109
Calculation steps:
[( 109 - 260 ) ÷ 260] x 100 = -58.08%
Formula
Percentage change = [(109 - 260) / 260] x 100
Subtract the new number by the original number
109 - 260 = -151
-151 ÷ 260 = -0.5807692307692308
-0.5807692307692308 x 100 = -58.08%