-54.43% is the change from 305 to 139
Calculation steps:
[( 139 - 305 ) ÷ 305] x 100 = -54.43%
Formula
Percentage change = [(139 - 305) / 305] x 100
Subtract the new number by the original number
139 - 305 = -166
-166 ÷ 305 = -0.5442622950819672
-0.5442622950819672 x 100 = -54.43%