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Default Combine an "IF" and "OR" statement

I need to calculate the % difference between 2 years of sales, however one
year or the other may be a zero value (ie new customer this year or old one
last year that has no sales this year). Zero sales last year with sales this
year = 100% or sales last year with zero sales this year = -100%, or if there
are sales in both years calculate the % difference.
 
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