-22.59% is the change from 394 to 305
Calculation steps:
[( 305 - 394 ) ÷ 394] x 100 = -22.59%
Formula
Percentage change = [(305 - 394) / 394] x 100
Subtract the new number by the original number
305 - 394 = -89
-89 ÷ 394 = -0.22588832487309646
-0.22588832487309646 x 100 = -22.59%