Is this what you're looking for:

In A3,
=A2-A1

In A4,
=A2/A1-1
Custom format, +0.00%;-0.00%
--
HTH,

RD

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"Julian Campbell" wrote in message
...
hello all,

I need to know how to calculate a - or + variance in a sheet

eg using cells A1, A2, A3, A4

A1 = EXPECTED FIGURE 10,000
A2 = ACTUAL FIGURE , 8,000
A3 = VARIANCE = - 2,000
A4 = VARIANCE 2,000 SHOWN AS A % LOSS

AND THE SANE AS ABOVE BUT WITH A2 ABOVE EXPECTED FIGURE SHOWN AS A +
VARIANCE AND SO SHOWN AS A % GAIN

Thanks a lot

Julian