-38.03% is the change from 305 to 189
Calculation steps:
[( 189 - 305 ) ÷ 305] x 100 = -38.03%
Formula
Percentage change = [(189 - 305) / 305] x 100
Subtract the new number by the original number
189 - 305 = -116
-116 ÷ 305 = -0.380327868852459
-0.380327868852459 x 100 = -38.03%