-22.95% is the change from 305 to 235
Calculation steps:
[( 235 - 305 ) ÷ 305] x 100 = -22.95%
Formula
Percentage change = [(235 - 305) / 305] x 100
Subtract the new number by the original number
235 - 305 = -70
-70 ÷ 305 = -0.22950819672131148
-0.22950819672131148 x 100 = -22.95%