-23.69% is the change from 401 to 306
Calculation steps:
[( 306 - 401 ) ÷ 401] x 100 = -23.69%
Formula
Percentage change = [(306 - 401) / 401] x 100
Subtract the new number by the original number
306 - 401 = -95
-95 ÷ 401 = -0.23690773067331672
-0.23690773067331672 x 100 = -23.69%