Iguess it depends on the comparison basis:

If you trying you determine how much higher is 7 than 3, then I'd say
=AR42/AU42-1
If how much lower is 3 than 7, then viceversa =-(AU42/AR42-1)

Regards,
KL

"Pat" wrote in message
...
This is perhaps a mathematical question I am querying. If AU42 = 3 and
AR42
= 7 what is the percentage difference of the two.

=AU42/AR42*100/100

This is my best shot at it.

regards
Pat