-4.26% is the change from 305 to 292
Calculation steps:
[( 292 - 305 ) ÷ 305] x 100 = -4.26%
Formula
Percentage change = [(292 - 305) / 305] x 100
Subtract the new number by the original number
292 - 305 = -13
-13 ÷ 305 = -0.04262295081967213
-0.04262295081967213 x 100 = -4.26%