-71.8% is the change from 305 to 86
Calculation steps:
[( 86 - 305 ) ÷ 305] x 100 = -71.8%
Formula
Percentage change = [(86 - 305) / 305] x 100
Subtract the new number by the original number
86 - 305 = -219
-219 ÷ 305 = -0.7180327868852459
-0.7180327868852459 x 100 = -71.8%