-5% is the change from 260 to 247
Calculation steps:
[( 247 - 260 ) ÷ 260] x 100 = -5%
Formula
Percentage change = [(247 - 260) / 260] x 100
Subtract the new number by the original number
247 - 260 = -13
-13 ÷ 260 = -0.05
-0.05 x 100 = -5%
Example