-12% is the change from 300 to 264
Calculation steps:
[( 264 - 300 ) ÷ 300] x 100 = -12%
Formula
Percentage change = [(264 - 300) / 300] x 100
Subtract the new number by the original number
264 - 300 = -36
-36 ÷ 300 = -0.12
-0.12 x 100 = -12%
Example