-15.28% is the change from 360 to 305
Calculation steps:
[( 305 - 360 ) ÷ 360] x 100 = -15.28%
Formula
Percentage change = [(305 - 360) / 360] x 100
Subtract the new number by the original number
305 - 360 = -55
-55 ÷ 360 = -0.1527777777777778
-0.1527777777777778 x 100 = -15.28%