-68.52% is the change from 305 to 96
Calculation steps:
[( 96 - 305 ) ÷ 305] x 100 = -68.52%
Formula
Percentage change = [(96 - 305) / 305] x 100
Subtract the new number by the original number
96 - 305 = -209
-209 ÷ 305 = -0.6852459016393443
-0.6852459016393443 x 100 = -68.52%