Calculating percentage change

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Quick Questions

Shade in the A or B circle for each question.

1. Which formula calculates the percentage change from an old value in B2 to a new value in C2?

A =(C2-B2)/C2

B =(C2-B2)/B2

2. A shop's sales go from 200 to 250. What is the percentage change?

A +20% (a rise)

B +25% (a rise)

3. A cell shows -0.15 formatted as a percentage. What does this tell you?

A The value fell by 15%

B The value rose by 15%

4. In year-on-year growth, which value is the 'old' value in the formula?

A Last year's value

B This year's value

5. Your formula =(C2-B2)/B2 shows 0.12 in the cell. What should you do to show it as a percentage?

A Format the cell as a percentage to show 12%

B Multiply the formula by 12 to show 12%

Match the Pairs

Draw a line connecting each item on the left to its match on the right.

Left column		Right column
1=(C2-B2)/B2		A=(C2-B2)/B2 with Percentage format
2=(C2-B2)/B2 giving -0.15		BA fall of 15% from the old value to the new value
3Year-on-year growth: last year's sales are in B2 and this year's sales are in C2		CMissing brackets, so B2/B2 is worked out first (giving 1) and then subtracted from C2. It should be =(C2-B2)/B2.
4Percentage change is found by dividing the change by the old value, with the result formatted as a percentage		D=(C2-B2)/B2
5=C2-B2/B2		EPercentage change from the old value in B2 to the new value in C2, shown as a decimal until formatted as a percentage
6=(C2-B2)/C2		FDivides by the new value instead of the old value. It should be =(C2-B2)/B2.

Definitions

=(C2-B2)/B2

Fill in the Blanks

Complete each line of code by filling in the missing parts.

=(C2-B2)/__

=(C2_B2)/B2

=(C2-B2)_B2

=(__-B2)/B2

=(D2-__)/C2

Spot the Error

Shade in the letter of the line that contains an error.

Question 1

A A2: Shoes

B B2: 50 (old price)

C C2: 60 (new price)

D D2: =(C2-B2)/C2

E Format D2 as Percentage

Question 2

A B2: 200 (old)

B C2: 250 (new)

C D2: =(B2-C2)/B2

D Format D2 as Percentage

Question 3

A D2: =C2-B2/B2

B D2 result: 0.25

C Format D2 as Percentage

Question 4

A (C3-B3)/B3

B B3 = 80, C3 = 60

C Result: -0.25 (-25%)

D A fall of 25%

Question 5

A Old in B2, new in C2

B D2: =(C2-B2)/B2*100

C Format D2 as Percentage

Answer Key

Calculating percentage change

Section A: Quick Questions

B — =(C2-B2)/B2

B — +25% (a rise)

A — The value fell by 15%

A — Last year's value

A — Format the cell as a percentage to show 12%

Section B: Match the Pairs

=(C2-B2)/B2 → Percentage change from the old value in B2 to the new value in C2, shown as a decimal until formatted as a percentage

=(C2-B2)/B2 giving -0.15 → A fall of 15% from the old value to the new value

Year-on-year growth: last year's sales are in B2 and this year's sales are in C2 → =(C2-B2)/B2

Percentage change is found by dividing the change by the old value, with the result formatted as a percentage → =(C2-B2)/B2 with Percentage format

=C2-B2/B2 → Missing brackets, so B2/B2 is worked out first (giving 1) and then subtracted from C2. It should be =(C2-B2)/B2.

=(C2-B2)/C2 → Divides by the new value instead of the old value. It should be =(C2-B2)/B2.

Section C: Definitions

=(C2-B2)/B2 — Percentage change: (new - old) / old, formatted as a percentage. A positive result is a rise, a negative result is a fall. Use it for year-on-year growth.

Section D: Fill in the Blanks

=(C2-B2)/B2

=(D2-C2)/C2

Section E: Spot the Error

D — Percentage change divides by the OLD value (B2), not the new value. The formula should be =(C2-B2)/B2.

C — The subtraction is the wrong way round (old - new). It must be new - old, so a rise gives a positive result: =(C2-B2)/B2.

A — Without brackets, B2/B2 is worked out first, so the formula gives C2-1. The subtraction needs brackets: =(C2-B2)/B2.

A — Every spreadsheet formula must start with =. Without it the cell just shows text. It should be =(C3-B3)/B3.

B — Multiplying by 100 is not needed because the Percentage format already does that. It would show 2500% instead of 25%. Use =(C2-B2)/B2.