-23.94% is the change from 401 to 305
Calculation steps:
[( 305 - 401 ) ÷ 401] x 100 = -23.94%
Formula
Percentage change = [(305 - 401) / 401] x 100
Subtract the new number by the original number
305 - 401 = -96
-96 ÷ 401 = -0.23940149625935161
-0.23940149625935161 x 100 = -23.94%