-31.03% is the change from 435 to 300
Calculation steps:
[( 300 - 435 ) ÷ 435] x 100 = -31.03%
Formula
Percentage change = [(300 - 435) / 435] x 100
Subtract the new number by the original number
300 - 435 = -135
-135 ÷ 435 = -0.3103448275862069
-0.3103448275862069 x 100 = -31.03%