-10.49% is the change from 305 to 273
Calculation steps:
[( 273 - 305 ) ÷ 305] x 100 = -10.49%
Formula
Percentage change = [(273 - 305) / 305] x 100
Subtract the new number by the original number
273 - 305 = -32
-32 ÷ 305 = -0.10491803278688525
-0.10491803278688525 x 100 = -10.49%