(Original sales - recent sales)
------------------------------- x 100
Original sales
This method is independent of the values "Original sales" and "recent sales" might have , though it is assumed that since there is a decrease , it is enough to subtract "recent sales" from "Original sales". If this is not known , then the percentage change would be :
(recent sales - Original sales)
------------------------------- x 100
Original sales
A1 : 14,454,767.73 ---- this is the original sales figure
B1 : 14,643,392.67 ---- this is the recent sales figure
C1 : =B1-A1 ---- change in sales , +ve implies increase , -ve implies decrease
D1 : =C1/A1 ---- percentage change , since the change is with reference to the
original figure