I have values for last year (LY) and this year (TY) and want a percentage difference from one year to the next.

Where there is loss or growth year to year, my formulas work, but where there is a gain from 0, I keep getting a #Div/0! error. Equally so when both years show 0

I think I need a nested IF function, but attempts so far have not worked

Any help would be appreciated

e.g.

A B C
1 2009 2008 %
2 90 40 125%
3 0 18 -100%
4 87 0 #DIV/0!
5 0 0 #DIV/0!

If any statiticians out there have any reccomendations on better % I'd welcome them too