-39.11% is the change from 427 to 260
Calculation steps:
[( 260 - 427 ) ÷ 427] x 100 = -39.11%
Formula
Percentage change = [(260 - 427) / 427] x 100
Subtract the new number by the original number
260 - 427 = -167
-167 ÷ 427 = -0.3911007025761124
-0.3911007025761124 x 100 = -39.11%