The increase from A to B is calculated as
(B - A)/A*100%
If B is smaller than A, the "increase" will be negative, indicating a decrease.
Example
Yesterday, the price of gas was $2.19 per gallon; today it is $2.25 per gallon. What is the percentage change?
(2.25 - 2.19)/(2.19)*100% = .06/2.19*100% = .0274*100% = 2.74%
_____
For A=0, the percentage change is undefined.
(B - A)/A*100%
If B is smaller than A, the "increase" will be negative, indicating a decrease.
Example
Yesterday, the price of gas was $2.19 per gallon; today it is $2.25 per gallon. What is the percentage change?
(2.25 - 2.19)/(2.19)*100% = .06/2.19*100% = .0274*100% = 2.74%
_____
For A=0, the percentage change is undefined.