I think it is

=abs(A1-B1)/abs(A1)

--
Yanick


"Jacob Skaria" wrote:

Shouldnt that be

=(A1-B1)/A1

If this post helps click Yes
---------------
Jacob Skaria


"MJ" wrote:

I am trying to calculate the variance percentage in a profit & loss account
in excel. I am using the formula (a-b/a)*100, which works ok except when one
or both of the figures is negative. The result is showing positive instead of
negative and vise-versa.