-21.38% is the change from 304 to 239
Calculation steps:
[( 239 - 304 ) ÷ 304] x 100 = -21.38%
Formula
Percentage change = [(239 - 304) / 304] x 100
Subtract the new number by the original number
239 - 304 = -65
-65 ÷ 304 = -0.2138157894736842
-0.2138157894736842 x 100 = -21.38%