-27.54% is the change from 305 to 221
Calculation steps:
[( 221 - 305 ) ÷ 305] x 100 = -27.54%
Formula
Percentage change = [(221 - 305) / 305] x 100
Subtract the new number by the original number
221 - 305 = -84
-84 ÷ 305 = -0.2754098360655738
-0.2754098360655738 x 100 = -27.54%