-9.62% is the change from 260 to 235
Calculation steps:
[( 235 - 260 ) ÷ 260] x 100 = -9.62%
Formula
Percentage change = [(235 - 260) / 260] x 100
Subtract the new number by the original number
235 - 260 = -25
-25 ÷ 260 = -0.09615384615384616
-0.09615384615384616 x 100 = -9.62%