To make sure you've got your signs correct, use Excel's ABS (absolute value
function) in the denominator. If you're dividing by zero, you can add an
error trapping statement into the formula to return "N/M", or Not Meaningful.

For example, if you have the number 5 in cell A1 and 3 in cell B1, add this
formula somewhere in the sheet (say C1) to calculate the percent change:

=IF(ISERROR((A1-B1)/ABS(B1)),"N/M",(A1-B1)/ABS(B1))

Harlan is correct in that
(1) the signs very much matter . . you need to make sure they go the right
direction if a negative number is thrown into the mix.
(2) it's improper to try to interpret an percentage change off of a zero
value.

----------------------------
Regards,
John Mansfield
http://www.pdbook.com


"sony654" wrote:

if a = 5.00 (TY earnings)
if b = 0.00 (LY earnings)
the percent change is (a-b)/b is really a 100% increase, not DIV/0!
and if a=-5.00, then it's a 100% decrease.


=IF(b29=0,100%,(a29-b29)/b29)
.... what if a29 is negative

Thanks
--
Sony Luvy