Percent Change Calculator
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How to use the tool
- Type the Original Value. Example 1: 120 Example 2: -50
- Type the New Value. Example 1: 156 Example 2: -40
- Select “Calculate.” The result appears instantly with colour-coded context.
Formulas & checked examples
Percent change uses the absolute original value to avoid sign errors:
$$\text{Percent Change}= rac{\text{New} – \text{Original}}{|\text{Original}|}\times100\%$$
- Example 1: $$ rac{156-120}{|120|}\times100=30\%$$ (increase)
- Example 2: $$ rac{-40-(-50)}{|-50|}\times100=20\%$$ (increase toward zero)
Quick-Facts
- Denominator uses absolute value, preventing sign inversion (MathIsFun, Percent Change Guide).
- JavaScript “number” handles ±9 007 199 254 740 991 safely (ECMA-262 §6.1.6).
- GAAP requires year-over-year percent change disclosure (FASB ASC 220-10-45).
- SEC Item 303 mandates discussion of material changes: “explain causes of period-to-period fluctuations” (SEC Reg S-K).
What is percent change?
Percent change expresses how a value moves relative to its starting point, turning raw differences into scale-independent insight (Investopedia, Percent Change).
How does the calculator work?
It subtracts, divides by the absolute original figure, multiplies by 100, then rounds to two decimals using IEEE-754 arithmetic (ECMA-262).
Why use the absolute original value?
The absolute avoids division-by-negative artefacts, ensuring +/- signs reflect true direction (MathIsFun, Percent Change Guide).
Can percent change exceed 100 %?
Yes. Growing from 40 to 100 equals 150 % because the increase is 1.5 times the base (Khan Academy, Ratios & Rates).
How do I interpret a negative result?
A negative percent shows decline; ‑25 % means the new value is one-quarter lower than the original (Harvard Business Review, Metrics 2021).
What if the original value is zero?
The calculation is undefined; the tool blocks the entry and prompts for a non-zero start, matching mathematical convention (Wolfram MathWorld, Percentage).
Percent change vs. percent difference?
Percent difference ignores order: $$ rac{|V_1-V_2|}{(V_1+V_2)/2}\times100\%$$; use it when neither value is a baseline (NIST, Engineering Handbook).
Regulatory quote
“Management shall discuss material changes in results of operations between periods.” — SEC Reg S-K Item 303.
Important Disclaimer
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