bp --

Here's your basic formula:

=if(a2<0,(b2-a2)/a2,"")

Then just format the cell for a percentage. The basic problem, though, is
that you have to decide what you want to report when the 2006 data point is
zero. For example, one pair shows you going from 0 to 331, and another shows
you going from 0 to 108. I could argue that both changes are 100%, in which
case the formula would be:

=if(a2<0,(b2-a2)/a2,1)

but I could argue that's misleading, as a jump from 0 to 10 isn't the same
as a jump from 0 to 108, or 0 to 331, or 125 to 250. So you have a logic
decision to make, but whatever you decide will fit into the 'if false' part
of the =IF statement.

HTH

" wrote:

I have the following columns

Apr-2006 Apr 2007
0.00 0.00
0.00 0.00
0.00 331.08
0.00 107.90
0.00 0.00
0.00 970.00
1,134.60 0.00
0.00 2,587.59
5,999.06 16,294.34

I want to work out what the differnece is between 2006 and 2007 by
percentage ie is it a decrease of 25% or increase of 25%, what is the
formula for it?