-24.44% is the change from 405 to 306
Calculation steps:
[( 306 - 405 ) ÷ 405] x 100 = -24.44%
Formula
Percentage change = [(306 - 405) / 405] x 100
Subtract the new number by the original number
306 - 405 = -99
-99 ÷ 405 = -0.24444444444444444
-0.24444444444444444 x 100 = -24.44%