-27.16% is the change from 405 to 295
Calculation steps:
[( 295 - 405 ) ÷ 405] x 100 = -27.16%
Formula
Percentage change = [(295 - 405) / 405] x 100
Subtract the new number by the original number
295 - 405 = -110
-110 ÷ 405 = -0.2716049382716049
-0.2716049382716049 x 100 = -27.16%