-39.62% is the change from 260 to 157
Calculation steps:
[( 157 - 260 ) ÷ 260] x 100 = -39.62%
Formula
Percentage change = [(157 - 260) / 260] x 100
Subtract the new number by the original number
157 - 260 = -103
-103 ÷ 260 = -0.39615384615384613
-0.39615384615384613 x 100 = -39.62%