-60.66% is the change from 305 to 120
Calculation steps:
[( 120 - 305 ) ÷ 305] x 100 = -60.66%
Formula
Percentage change = [(120 - 305) / 305] x 100
Subtract the new number by the original number
120 - 305 = -185
-185 ÷ 305 = -0.6065573770491803
-0.6065573770491803 x 100 = -60.66%