-39.25% is the change from 265 to 161
Calculation steps:
[( 161 - 265 ) ÷ 265] x 100 = -39.25%
Formula
Percentage change = [(161 - 265) / 265] x 100
Subtract the new number by the original number
161 - 265 = -104
-104 ÷ 265 = -0.39245283018867927
-0.39245283018867927 x 100 = -39.25%