PS....

On Jan 12, 10:46*am, i wrote:
The following will probably fit your needs (format as Percentage),
where you want to report the percentage change from A1 to A2:
=A2/A1 - 1

If you want to report everything as a percentage change of "profit",
where you consider a loss to be negative profit, you could us:

=(A2-A1)/abs(A1)

(Note: For comparison, my original formula could be rewritten as (A2-
A1)/A1.)

That gives the following results:

A1 A2
Previous Current %Change
100 200 100%
100 0 -100%
100 -100 200%
-100 -200 -100% (!)
-100 0 100% (!)
-100 100 200% (!)

Again, a change from 0 (A1) to anything (A2) must be handled as a
special case. So you might write:

=if(A1<0, (A2-A1)/abs(A1), if(A2=0, 0, if(A2<0, "dont know", "dont
know")))

Finally, you might want to follow GAAP. I cannot say dispositively
what GAAP (or the FASB) says about this today. But my decades-old
accounting text based on GAAP states that percentage change should be
calculated only when both values (A1 and A2) are postive (i.e. greater
than zero). Percentage change is not calculated when one or both
values are non-positive (i.e. less than or equal to zero).