-39.34% is the change from 305 to 185
Calculation steps:
[( 185 - 305 ) ÷ 305] x 100 = -39.34%
Formula
Percentage change = [(185 - 305) / 305] x 100
Subtract the new number by the original number
185 - 305 = -120
-120 ÷ 305 = -0.39344262295081966
-0.39344262295081966 x 100 = -39.34%