-74.07% is the change from 405 to 105
Calculation steps:
[( 105 - 405 ) ÷ 405] x 100 = -74.07%
Formula
Percentage change = [(105 - 405) / 405] x 100
Subtract the new number by the original number
105 - 405 = -300
-300 ÷ 405 = -0.7407407407407407
-0.7407407407407407 x 100 = -74.07%