-8.43% is the change from 261 to 239
Calculation steps:
[( 239 - 261 ) ÷ 261] x 100 = -8.43%
Formula
Percentage change = [(239 - 261) / 261] x 100
Subtract the new number by the original number
239 - 261 = -22
-22 ÷ 261 = -0.0842911877394636
-0.0842911877394636 x 100 = -8.43%