-85.06% is the change from 261 to 39
Calculation steps:
[( 39 - 261 ) ÷ 261] x 100 = -85.06%
Formula
Percentage change = [(39 - 261) / 261] x 100
Subtract the new number by the original number
39 - 261 = -222
-222 ÷ 261 = -0.8505747126436781
-0.8505747126436781 x 100 = -85.06%