-61.92% is the change from 260 to 99
Calculation steps:
[( 99 - 260 ) ÷ 260] x 100 = -61.92%
Formula
Percentage change = [(99 - 260) / 260] x 100
Subtract the new number by the original number
99 - 260 = -161
-161 ÷ 260 = -0.6192307692307693
-0.6192307692307693 x 100 = -61.92%