-24.07% is the change from 403 to 306
Calculation steps:
[( 306 - 403 ) ÷ 403] x 100 = -24.07%
Formula
Percentage change = [(306 - 403) / 403] x 100
Subtract the new number by the original number
306 - 403 = -97
-97 ÷ 403 = -0.24069478908188585
-0.24069478908188585 x 100 = -24.07%