Hi Everyone

I have this data:

<Actuals <Budget <Variance <As %
100 200 100 -50% (ie 50% below budget)
100 100 0 0%
200 100 -100 100% (100% above budget)
100 0 -100 100%
0 100 100 -100%
200 100 -100 100%

Is there one formula I can use to calculate the % variation which will
accept zero as an Actual, a Budget, or even both being zero?
(And of course also if Actual and/or Budget is negative too).

Hope my logic is correct too!

(I saw some solutions a while back by John C (johnc@stateofdenial) a while
back in the archives but it didn't cover cases with zero).

Many thanks!