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Default Percentage problems

I am trying to produce a report between 2 sheets to show the difference
between two cell totals by a percentage plus state to whether there is an
increase/decrease or the same . The formula to obtain the percentage I am
using is B9/'Apr 06 monthly report'!B9, but do to my lack of knowlege in this
area i would appreciate some ideas on a formula to help with my query?

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