I am not sure if I understand what you are asking, but I will take a
stab at it.
I am assuming that both of the numbers are positive, (you can't have a
negative operating margin, can you?) So you can simply do a =A1-B1 to
get the difference, assuming column A is planned and column B is
actual.
If you want to difference to be a positive number, put a ABS before you
formula, =ABS(A1-B1)
--
Bearacade
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