A1=39.7
B1=38.6 - 68.9
Here, Cell A1 contains single data but B1 data is together & that is separated by dash, so from here I need to solve below calculations 
C1=38.6-68.9= -30.3
D1=39.7-68.9= -29.2

E1=((38.6-68.9)/68.9)%     (i.e  -0.44% )
F1=((39.7-68.9)/68.9)%     (i.e  -0.42%)