-85.28% is the change from 265 to 39
Calculation steps:
[( 39 - 265 ) ÷ 265] x 100 = -85.28%
Formula
Percentage change = [(39 - 265) / 265] x 100
Subtract the new number by the original number
39 - 265 = -226
-226 ÷ 265 = -0.8528301886792453
-0.8528301886792453 x 100 = -85.28%