-36.78% is the change from 261 to 165
Calculation steps:
[( 165 - 261 ) ÷ 261] x 100 = -36.78%
Formula
Percentage change = [(165 - 261) / 261] x 100
Subtract the new number by the original number
165 - 261 = -96
-96 ÷ 261 = -0.367816091954023
-0.367816091954023 x 100 = -36.78%