-40% is the change from 435 to 261
Calculation steps:
[( 261 - 435 ) ÷ 435] x 100 = -40%
Formula
Percentage change = [(261 - 435) / 435] x 100
Subtract the new number by the original number
261 - 435 = -174
-174 ÷ 435 = -0.4
-0.4 x 100 = -40%
Example