-27.9% is the change from 423 to 305
Calculation steps:
[( 305 - 423 ) ÷ 423] x 100 = -27.9%
Formula
Percentage change = [(305 - 423) / 423] x 100
Subtract the new number by the original number
305 - 423 = -118
-118 ÷ 423 = -0.2789598108747045
-0.2789598108747045 x 100 = -27.9%