-22.19% is the change from 392 to 305
Calculation steps:
[( 305 - 392 ) ÷ 392] x 100 = -22.19%
Formula
Percentage change = [(305 - 392) / 392] x 100
Subtract the new number by the original number
305 - 392 = -87
-87 ÷ 392 = -0.22193877551020408
-0.22193877551020408 x 100 = -22.19%