Try
=(ABS(A-B)/ABS(A))*100

Using absolute values should solve your problem.
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Best Regards,

Luke M
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"MJ" wrote:

I am trying to calculate the variance percentage in a profit & loss account
in excel. I am using the formula (a-b/a)*100, which works ok except when one
or both of the figures is negative. The result is showing positive instead of
negative and vise-versa.