-38.85% is the change from 260 to 159
Calculation steps:
[( 159 - 260 ) ÷ 260] x 100 = -38.85%
Formula
Percentage change = [(159 - 260) / 260] x 100
Subtract the new number by the original number
159 - 260 = -101
-101 ÷ 260 = -0.38846153846153847
-0.38846153846153847 x 100 = -38.85%