Select a blank cell for locating the calculated percentage change then enter formula A3-A2A2 into the Formula. Find the average of those two numbers. If your answer is a negative number then this is a percentage decrease.
Express it as percentages.
DV V2 100 V1 - V2 V1 V22 100 percentage difference. After getting the diff the result is divided by the original value which is also referred to as the old value. DV V2 100 V1 - V2 V1 V22 100 percentage difference. Divide the difference by the average.