Sorry if this is a dumb question...

All I am trying to do is calculate the difference between two numbers, as a
percentage. I tried what the "help" suggests of "=(D4-C4)/ABS(D4)" yet the
percentage is off by a few points (not just rounding errors) each time. I
have to be able to calculate either a negative or positive percentage.
Example
D4 = 1.08 and C4 = 1.57
OR it could be that
D4 = 1.55 and C4 = 1.44

Thanks in advance

Brian