-98.36% is the change from 305 to 5
Calculation steps:
[( 5 - 305 ) ÷ 305] x 100 = -98.36%
Formula
Percentage change = [(5 - 305) / 305] x 100
Subtract the new number by the original number
5 - 305 = -300
-300 ÷ 305 = -0.9836065573770492
-0.9836065573770492 x 100 = -98.36%