-23.93% is the change from 305 to 232
Calculation steps:
[( 232 - 305 ) ÷ 305] x 100 = -23.93%
Formula
Percentage change = [(232 - 305) / 305] x 100
Subtract the new number by the original number
232 - 305 = -73
-73 ÷ 305 = -0.23934426229508196
-0.23934426229508196 x 100 = -23.93%