-74.43% is the change from 305 to 78
Calculation steps:
[( 78 - 305 ) ÷ 305] x 100 = -74.43%
Formula
Percentage change = [(78 - 305) / 305] x 100
Subtract the new number by the original number
78 - 305 = -227
-227 ÷ 305 = -0.7442622950819672
-0.7442622950819672 x 100 = -74.43%