-96.07% is the change from 305 to 12
Calculation steps:
[( 12 - 305 ) ÷ 305] x 100 = -96.07%
Formula
Percentage change = [(12 - 305) / 305] x 100
Subtract the new number by the original number
12 - 305 = -293
-293 ÷ 305 = -0.9606557377049181
-0.9606557377049181 x 100 = -96.07%