-16.4% is the change from 311 to 260
Calculation steps:
[( 260 - 311 ) ÷ 311] x 100 = -16.4%
Formula
Percentage change = [(260 - 311) / 311] x 100
Subtract the new number by the original number
260 - 311 = -51
-51 ÷ 311 = -0.1639871382636656
-0.1639871382636656 x 100 = -16.4%