-24.63% is the change from 406 to 306
Calculation steps:
[( 306 - 406 ) ÷ 406] x 100 = -24.63%
Formula
Percentage change = [(306 - 406) / 406] x 100
Subtract the new number by the original number
306 - 406 = -100
-100 ÷ 406 = -0.24630541871921183
-0.24630541871921183 x 100 = -24.63%