-13% is the change from 300 to 261
Calculation steps:
[( 261 - 300 ) ÷ 300] x 100 = -13%
Formula
Percentage change = [(261 - 300) / 300] x 100
Subtract the new number by the original number
261 - 300 = -39
-39 ÷ 300 = -0.13
-0.13 x 100 = -13%
Example