I am having trouble coming up with a formula that doesn't need to be changed each month depending on the positive/negative answer in a row. Below are total lines from an Income Statement. Column B is budget total - Column C is current year actual - Column D is dollars variance (C-B) - Column E is the variance percentage.

If you have spent more than budgeted Column D and E should be be negative answers. If you have spent less - postive answers in D and E. Look what happens though when you have two negative number - row 15 and 17

The formula in Column E is as follows:

=-IF(OR(B12=0,C12=0,D12=0),"",(C12/B12-1))

As you can see row A12 gives a #VALUE! error - it would work fine if I took out the - (negative sign) before the IF statement. If I do that as standard practice, no negative sign in column E, the rest of the numbers are presenting themselves incorrectly. The signs are reversed.


PHP Code: 
A11          B            C             D              E
A12           0.00      28,664.77     -28,664.77     #value!
A13       1012.56        2152.12       -1,139.56    -112.54%
A14       9594.58        6321.78       3,272.80       34.11%
A15       -578.56       -1975.35        1,396.79    -241.43%
A16      -3818.56      -1478.96       -2,339.60       61.27%
A17      -1872.65      -4375.19        2,502.54     -133.64%
A18      28864.77          0.00       28,864.77      #value!
A19          0.00          0.00           0.00        #value! 
Can anyone shed any light on this problem for me. Any insight would be much appreciated.

D