-38.49% is the change from 265 to 163
Calculation steps:
[( 163 - 265 ) ÷ 265] x 100 = -38.49%
Formula
Percentage change = [(163 - 265) / 265] x 100
Subtract the new number by the original number
163 - 265 = -102
-102 ÷ 265 = -0.3849056603773585
-0.3849056603773585 x 100 = -38.49%