-20.6% is the change from 301 to 239
Calculation steps:
[( 239 - 301 ) ÷ 301] x 100 = -20.6%
Formula
Percentage change = [(239 - 301) / 301] x 100
Subtract the new number by the original number
239 - 301 = -62
-62 ÷ 301 = -0.2059800664451827
-0.2059800664451827 x 100 = -20.6%