-47.13% is the change from 261 to 138
Calculation steps:
[( 138 - 261 ) ÷ 261] x 100 = -47.13%
Formula
Percentage change = [(138 - 261) / 261] x 100
Subtract the new number by the original number
138 - 261 = -123
-123 ÷ 261 = -0.47126436781609193
-0.47126436781609193 x 100 = -47.13%