I want to know the reduction in percentage terms from 12.000 minute to 3.48
minutes.

3.48 is in Cell B1 and 12.000 is in C1. What is the Formula I should use to
to show the decrease in Percentage terms from 12.000 to 3.480. The formula I
have used is =(C5-B5)/ABS(B5) and the Cell Formatted as a %.

Thank you.
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W G HENRY