-65% is the change from 300 to 105
Calculation steps:
[( 105 - 300 ) ÷ 300] x 100 = -65%
Formula
Percentage change = [(105 - 300) / 300] x 100
Subtract the new number by the original number
105 - 300 = -195
-195 ÷ 300 = -0.65
-0.65 x 100 = -65%
Example