-85.25% is the change from 305 to 45
Calculation steps:
[( 45 - 305 ) ÷ 305] x 100 = -85.25%
Formula
Percentage change = [(45 - 305) / 305] x 100
Subtract the new number by the original number
45 - 305 = -260
-260 ÷ 305 = -0.8524590163934426
-0.8524590163934426 x 100 = -85.25%