Basic Functions
Intermediate

Percentage change

New minus old, divided by old — and why the order matters.

Task:

Year-end review: for each cost line, put the change from last year to this year as a percentage of last year in D2:D6. A rise should come out positive and a fall negative.

Interactive Spreadsheet

Hints

+5 XPno-hints bonus

Solve it on your own to keep the bonus. Each hint gets one step closer to the formula.

The data in this exercise

This is the grid you start with. Cell references in the task — B6, C2 — point at the row numbers and column letters below.

6 rows × 4 columns5 cells you fill in
ABCD
1CostLast yearThis yearChange
2Rent3600037800
3Energy840010920
4Insurance42003990
5Software56005600
6Travel125009375
What this exercise teachesMay contain the answer

A percentage change is always relative to where you started. Dividing by this year instead understates every rise and overstates every fall, and =C2-B2/B2 without brackets is not a percentage at all — it divides B2 by itself and takes 1 off this year's figure.