-40.38% is the change from 265 to 158
Calculation steps:
[( 158 - 265 ) ÷ 265] x 100 = -40.38%
Formula
Percentage change = [(158 - 265) / 265] x 100
Subtract the new number by the original number
158 - 265 = -107
-107 ÷ 265 = -0.4037735849056604
-0.4037735849056604 x 100 = -40.38%