-38.08% is the change from 260 to 161
Calculation steps:
[( 161 - 260 ) ÷ 260] x 100 = -38.08%
Formula
Percentage change = [(161 - 260) / 260] x 100
Subtract the new number by the original number
161 - 260 = -99
-99 ÷ 260 = -0.38076923076923075
-0.38076923076923075 x 100 = -38.08%