This is a bit confusing. What are you trying to do with that data? Do
you want the result on the right to appear if the result on the left is
input?

Sue wrote:
I need a formula that will return the correct percentage where there is 4
scenarios of comparing Actuals as a percentage of Plan. eg

Actual Plan
110 100
90 100
-10 100
-90 -100
-110 -100
50 -100
10 0
-10 0

I have tried several formulas but they do return the correct answer in all
cases.
Any suggestions would be appreciated. Many Thanks