-87.21% is the change from 305 to 39
Calculation steps:
[( 39 - 305 ) ÷ 305] x 100 = -87.21%
Formula
Percentage change = [(39 - 305) / 305] x 100
Subtract the new number by the original number
39 - 305 = -266
-266 ÷ 305 = -0.8721311475409836
-0.8721311475409836 x 100 = -87.21%