If it is an increase: Subtract the original amount from the new amount (giving the difference) and divide the original amount into the difference, then multiply by 100.

If it is a decrease: Subtract the new amount from the original amount, didive the original amount into the difference, then multiply by 100.

If it is a decrease: Subtract the new amount from the original amount, didive the original amount into the difference, then multiply by 100.