Help (why we get the trend of percentage and decrease is not correct. Positive and negative) Thank you for your help

[mmn1000]

In a table, we have data for different years, which are either positive or negative according to their performance
now
We want to take the trend of their growth and decline compared to the previous year or the previous period. I know the formula when all are positive or all are negative.
but
Unfortunately, when one year is positive and the next is negative, it is not accurately calculated

Thank you for looking

Check the part that has positive and negative status.
thank you

 

[mmn1000]

https://fastupload.io/NVzGdSH4nmXm8ZJ/file

 

[mmn1000]

Hi,
Friends, no one can help in this matter

 

[Burrgogi]

In the screenshot you uploaded to your posting, there is no indication of any kind what columns you're dealing with. Perhaps you have cropped the screenshot too tight and omitted them by mistake.

At any rate, try correcting your formula
=(C3-B3)/B3

use this instead:
=(C3-B3)/ABS(B3)