-22.78% is the change from 395 to 305
Calculation steps:
[( 305 - 395 ) ÷ 395] x 100 = -22.78%
Formula
Percentage change = [(305 - 395) / 395] x 100
Subtract the new number by the original number
305 - 395 = -90
-90 ÷ 395 = -0.22784810126582278
-0.22784810126582278 x 100 = -22.78%