-36.54% is the change from 260 to 165
Calculation steps:
[( 165 - 260 ) ÷ 260] x 100 = -36.54%
Formula
Percentage change = [(165 - 260) / 260] x 100
Subtract the new number by the original number
165 - 260 = -95
-95 ÷ 260 = -0.36538461538461536
-0.36538461538461536 x 100 = -36.54%