-19% is the change from 321 to 260
Calculation steps:
[( 260 - 321 ) ÷ 321] x 100 = -19%
Formula
Percentage change = [(260 - 321) / 321] x 100
Subtract the new number by the original number
260 - 321 = -61
-61 ÷ 321 = -0.19003115264797507
-0.19003115264797507 x 100 = -19%