-87.3% is the change from 307 to 39
Calculation steps:
[( 39 - 307 ) ÷ 307] x 100 = -87.3%
Formula
Percentage change = [(39 - 307) / 307] x 100
Subtract the new number by the original number
39 - 307 = -268
-268 ÷ 307 = -0.8729641693811075
-0.8729641693811075 x 100 = -87.3%