-9.81% is the change from 265 to 239
Calculation steps:
[( 239 - 265 ) ÷ 265] x 100 = -9.81%
Formula
Percentage change = [(239 - 265) / 265] x 100
Subtract the new number by the original number
239 - 265 = -26
-26 ÷ 265 = -0.09811320754716982
-0.09811320754716982 x 100 = -9.81%