-8.08% is the change from 260 to 239
Calculation steps:
[( 239 - 260 ) ÷ 260] x 100 = -8.08%
Formula
Percentage change = [(239 - 260) / 260] x 100
Subtract the new number by the original number
239 - 260 = -21
-21 ÷ 260 = -0.08076923076923077
-0.08076923076923077 x 100 = -8.08%