PS....
If A1 is an old value and B1 is a new value,
typically you would do: =(B1-A1)/A1
Technically, that gives the wrong answer when both values are
negative. But arguably, it depends on your point of view.
Consider profits that go from -100 to -50.
Technically, that is a 50% gain, which the formula =(B1-A1)/abs(A1)
correctly yields. Thus, that formula yields the correct result with
all combinations of positive and negative values.
But some people like to say that losses "decreased" by 50%. And =(B1-
A1)/A1 does yield that result (-50%).
IMHO, that terminology breaks down when the values differ in sign.
Consider two cases: (a) profits go from -50 to 50; and (b) profits go
from 50 to -50. In both cases, (B1-A1)/A1 yields -200%(!).
In contrast, (B1-A1)/abs(A1) yields 200% in the first case, and -200%
in the second case. IMHO, that makes better sense.
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