-34.57% is the change from 405 to 265
Calculation steps:
[( 265 - 405 ) ÷ 405] x 100 = -34.57%
Formula
Percentage change = [(265 - 405) / 405] x 100
Subtract the new number by the original number
265 - 405 = -140
-140 ÷ 405 = -0.345679012345679
-0.345679012345679 x 100 = -34.57%