-53.85% is the change from 260 to 120
Calculation steps:
[( 120 - 260 ) ÷ 260] x 100 = -53.85%
Formula
Percentage change = [(120 - 260) / 260] x 100
Subtract the new number by the original number
120 - 260 = -140
-140 ÷ 260 = -0.5384615384615384
-0.5384615384615384 x 100 = -53.85%