Percentage change between two years
25%
Percentage change is the difference as a proportion of where you started: (new - old) / old. The brackets are not optional, without them Excel divides before subtracting and the answer is nonsense.
Dividing by the new figure instead of the old is the classic error, and it is hard to spot because the numbers come out close: a rise from 4,800 to 5,520 is a 15% increase, but divide by the new figure and you get 13%. Both look like plausible growth.
In D2, work out the percentage change from last year to this year, then fill D2 down to D5.
The grid for this exercise is part of the paid half.
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