The basic formula to do this is Part Whole Percent You then format the cell as a percent. In cell B3 divide the second years sales 59863400 by the first year 48500000 and then subtract 1. Go to Home tab.
In the example shown the formula in D6 is.
In cell B3 divide the second years sales 59863400 by the first year 48500000 and then subtract 1. If you are using Excel for the web click Home Number Format Percentage. - which gives the result 075 or 75. The formulas in Cells B1 and C1 copied to rows two to four is this.