-23.28% is the change from 305 to 234
Calculation steps:
[( 234 - 305 ) ÷ 305] x 100 = -23.28%
Formula
Percentage change = [(234 - 305) / 305] x 100
Subtract the new number by the original number
234 - 305 = -71
-71 ÷ 305 = -0.23278688524590163
-0.23278688524590163 x 100 = -23.28%