-14.43% is the change from 305 to 261
Calculation steps:
[( 261 - 305 ) ÷ 305] x 100 = -14.43%
Formula
Percentage change = [(261 - 305) / 305] x 100
Subtract the new number by the original number
261 - 305 = -44
-44 ÷ 305 = -0.14426229508196722
-0.14426229508196722 x 100 = -14.43%