-14.75% is the change from 305 to 260
Calculation steps:
[( 260 - 305 ) ÷ 305] x 100 = -14.75%
Formula
Percentage change = [(260 - 305) / 305] x 100
Subtract the new number by the original number
260 - 305 = -45
-45 ÷ 305 = -0.14754098360655737
-0.14754098360655737 x 100 = -14.75%