-27.69% is the change from 260 to 188
Calculation steps:
[( 188 - 260 ) ÷ 260] x 100 = -27.69%
Formula
Percentage change = [(188 - 260) / 260] x 100
Subtract the new number by the original number
188 - 260 = -72
-72 ÷ 260 = -0.27692307692307694
-0.27692307692307694 x 100 = -27.69%