-13.11% is the change from 351 to 305
Calculation steps:
[( 305 - 351 ) ÷ 351] x 100 = -13.11%
Formula
Percentage change = [(305 - 351) / 351] x 100
Subtract the new number by the original number
305 - 351 = -46
-46 ÷ 351 = -0.13105413105413105
-0.13105413105413105 x 100 = -13.11%