-23% is the change from 300 to 231
Calculation steps:
[( 231 - 300 ) ÷ 300] x 100 = -23%
Formula
Percentage change = [(231 - 300) / 300] x 100
Subtract the new number by the original number
231 - 300 = -69
-69 ÷ 300 = -0.23
-0.23 x 100 = -23%
Example