The % increase is (26.54 - 26)/26 which can be simplified to 26.54/26 -1
b - a b a b
----- = --- - ---- = ---- - 1
a a a a

That is why Duke's formula works
Of course the answer will be a fraction like 0.021 but we can click the %
key to format it to percents.
Percentages are just fractions multiplied by 100.
best wishes
--
Bernard Liengme
Microsoft Excel MVP
http://people.stfx.ca/bliengme

"Linda" wrote in message
...
Here is my quandry and I am probably over thinking it. I have a starting
cost of $26.00 with an end cost of $26.54. I need to know the formula
that
will show the margin. If I divide $26.54 by $26 I end up with 1.021 but I
can't create the formula to remove the leading 1 to get to the margin of
2.1%.
Thanks for any help.
Linda