-39.67% is the change from 305 to 184
Calculation steps:
[( 184 - 305 ) ÷ 305] x 100 = -39.67%
Formula
Percentage change = [(184 - 305) / 305] x 100
Subtract the new number by the original number
184 - 305 = -121
-121 ÷ 305 = -0.39672131147540984
-0.39672131147540984 x 100 = -39.67%