-87.25% is the change from 306 to 39
Calculation steps:
[( 39 - 306 ) ÷ 306] x 100 = -87.25%
Formula
Percentage change = [(39 - 306) / 306] x 100
Subtract the new number by the original number
39 - 306 = -267
-267 ÷ 306 = -0.8725490196078431
-0.8725490196078431 x 100 = -87.25%