-8.42% is the change from 285 to 261
Calculation steps:
[( 261 - 285 ) ÷ 285] x 100 = -8.42%
Formula
Percentage change = [(261 - 285) / 285] x 100
Subtract the new number by the original number
261 - 285 = -24
-24 ÷ 285 = -0.08421052631578947
-0.08421052631578947 x 100 = -8.42%