How to calculate percentage change with negative numbers in Excel
Formula (Excel and Google Sheets)
=(C2-B2)/ABS(B2)Divide the change by the absolute value of the old number: =(C2-B2)/ABS(B2), so an improvement from a loss shows as positive.
- Result on the example
- one result per row in
D2, filled down toD6 - Works in
- Every current version
- Google Sheets
- Same formula
See it work
The formula is already in D2, filled down to D6. Change any input and the result updates, or edit the formula to experiment.
How it works
The usual (new-old)/old flips the sign when the old value is negative: the Airport store cut its loss from 50,000 to 30,000, but dividing by -50,000 shows -40%. Dividing by ABS(B2), the size of the old value without its sign, keeps the direction right: +40%.
For positive starting values ABS changes nothing, so the formula works for every row.
=(C2-B2)/ABS(B2)Result1.5
C2$10,000The value in C2.
B2-$20,000The value in B2.
C2-B230000The - operator subtracts.
ABS(B2)20000ABS: Absolute value.- number
B2-$20,000
- number
C2-B2)/ABS(B2)1.5The / operator divides.
In Google Sheets
The same formula works in Google Sheets: =(C2-B2)/ABS(B2). We ran it in Google Sheets mode on the same data and it returns the same results.
Other ways to do it
Each one was run on the same example sheet.
| Formula | Result | When to use it |
|---|---|---|
| =(C2-B2)/B2 | -150.0%, -40.0%, 25.0%…Different result | The standard formula, correct only when the old value is positive. Shows the Downtown, Airport and Outlet changes with the wrong sign. |
| =IF(B2<0,"n/m",(C2-B2)/B2) | n/m, n/m, 25.0%…Different result | Many finance teams report "n/m" (not meaningful) instead of a percentage when the base is negative. Shows "n/m" for the three stores that started with a loss. |
Common mistakes
- A change from a loss to a profit can exceed 100% even when the amounts are small. Read it with the amounts beside it.
- If the old value is 0, every version returns #DIV/0!. Decide what to show, for example
=IF(B2=0,"New",(C2-B2)/ABS(B2)).
Try it yourself
Same data, empty answer cell. Your formula is graded instantly, then re-checked on changed data, so a typed-in number won't pass.
Calculate percentage change with negative numbers
D2, calculate the percentage change from 2025 to 2026 so that improvements are positive even when 2025 was a loss, then fill down to D6.Questions
Is percentage change from a negative number mathematically valid?
It is a convention, not a law: ABS keeps the direction intuitive, but the size can mislead. Show the amounts too, or use "n/m".
What if both numbers are negative?
The ABS formula still works: going from -10,000 to -15,000 is -50%, a bigger loss.
Checked by running on 2026-10-30: every formula and result on this page was calculated by the Spreadsheet Practice formula engine, in both Excel and Google Sheets modes.