Maybe I missed something, but it seems to me that the formula to figure out
the percentage change from column A to column be would ALWAYS be
B1/A1...wouldn't it?

If A is 8 and B is 10, B/A = 125% (8 x 125% = 10)...
If A is -8 and B is 5, B/A = -63% (-8 x -63% = 5)...
If A is 8 and B is -9, B/A = -113% (8 x -113% = -9)...

Given those three scenarios, what actual result were you looking for?

The only other formula that I could come up with was still not an if
statement, but instead =(B1-A1)/A1 which results in the change BETWEEN the
numbers.

--
KimCo
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