-8.81% is the change from 261 to 238
Calculation steps:
[( 238 - 261 ) ÷ 261] x 100 = -8.81%
Formula
Percentage change = [(238 - 261) / 261] x 100
Subtract the new number by the original number
238 - 261 = -23
-23 ÷ 261 = -0.08812260536398467
-0.08812260536398467 x 100 = -8.81%