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Default calculating a % attainment when base number is negative

I want to write a formula that calculates the percent attainment of a goal
i.e. profit goal. If i have a goal of $-100 and actually attain $100
(positive) profit. What is the formula to write such that the resulting %
does not contain a negative? Additionally, would like the same formula to
take into account if goal is $-100 and actually attain $-60, the % attainment
should be positive.

any advise?
 
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