-64.26% is the change from 305 to 109
Calculation steps:
[( 109 - 305 ) ÷ 305] x 100 = -64.26%
Formula
Percentage change = [(109 - 305) / 305] x 100
Subtract the new number by the original number
109 - 305 = -196
-196 ÷ 305 = -0.6426229508196721
-0.6426229508196721 x 100 = -64.26%