-39.48% is the change from 271 to 164
Calculation steps:
[( 164 - 271 ) ÷ 271] x 100 = -39.48%
Formula
Percentage change = [(164 - 271) / 271] x 100
Subtract the new number by the original number
164 - 271 = -107
-107 ÷ 271 = -0.3948339483394834
-0.3948339483394834 x 100 = -39.48%