Doing a percentage change column and can't get the formula to give me
100% change as answer basically if column b=0 and column c=0 then I
can make the formulas give nothing...but if column b=0 and column c<0
then the change should come out as 100% because there is a difference
from the previous year.... I'm need correct formula...here's what
hasn't worked:

=IF(AND(B2=0,C2<"0",100),C2/B2-1,NA())
=IF(B2="0", "", IF(B2=0, 0,(C2/B2-1)))

Help.... column b represents current year numbers and column c
represents next years budget