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Default need formula 4 %change on both neg and pos movemnt year to year co

i need to have a formula that will calculate % change for loss to profit and
profit to loss and profit to profit

(16968) (-12074) = 28.8% increase
(12074) 5582 = 146.2% increase
my formula is showing 28.8 decrease and -146.2 decrease
can tseem to get one formula that will account for movement both ways
 
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