Try:

=IF(B1=0,0,ABS(A1/B1))

--
HTH

Sandy
In Perth, the ancient capital of Scotland
and the crowning place of kings


with @tiscali.co.uk


"Gail" wrote in message
...
I have been trying to create an IF statement that gives a percentage as the
answer.
I need the percentage of change of A compared to B
-I can create the statement if column A is Positive and Column B is
Positive
or if A is negative and B is positive but I can not get the statement to
work if A is positive and B is negative.
this is the formula I am using IF(B1<0,+A1/-B1,A1/B1)

I have just not been able to add the next formula to make this work.
Can any one help?

thanks for the help
enjoy your day
gail