-27.71% is the change from 415 to 300
Calculation steps:
[( 300 - 415 ) ÷ 415] x 100 = -27.71%
Formula
Percentage change = [(300 - 415) / 415] x 100
Subtract the new number by the original number
300 - 415 = -115
-115 ÷ 415 = -0.27710843373493976
-0.27710843373493976 x 100 = -27.71%