-23.17% is the change from 397 to 305
Calculation steps:
[( 305 - 397 ) ÷ 397] x 100 = -23.17%
Formula
Percentage change = [(305 - 397) / 397] x 100
Subtract the new number by the original number
305 - 397 = -92
-92 ÷ 397 = -0.23173803526448364
-0.23173803526448364 x 100 = -23.17%