# How to calculate percentage change with negative numbers in Excel

Divide the change by the absolute value of the old number: `=(C2-B2)/ABS(B2)`, so an improvement from a loss shows as positive.

**Excel:** `=(C2-B2)/ABS(B2)` (Every current version)

**Google Sheets:** the same formula works.

## Example

Sample data (row 1 is the header):

| A | B | C | D |
| --- | --- | --- | --- |
| Store | 2025 profit | 2026 profit | Change |
| Downtown | -20000 | 10000 |  |
| Airport | -50000 | -30000 |  |
| Mall | 40000 | 50000 |  |
| Harbor | 30000 | -6000 |  |
| Outlet | -10000 | -15000 |  |

Formula in D2, filled to D6: `=(C2-B2)/ABS(B2)`

Result: 150.0%; 40.0%; 25.0%; -120.0%; -50.0%

## 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.

## Other ways

- `=(C2-B2)/B2`: 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)`: 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))`.

## 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.

Every formula and result on this page was checked by running it in the Spreadsheet Practice formula engine on 2026-10-30.

Source: https://spreadsheetpractice.com/formulas/percentage-change-with-negative-numbers