-68.75% is the change from 976 to 305
Calculation steps:
[( 305 - 976 ) ÷ 976] x 100 = -68.75%
Formula
Percentage change = [(305 - 976) / 976] x 100
Subtract the new number by the original number
305 - 976 = -671
-671 ÷ 976 = -0.6875
-0.6875 x 100 = -68.75%