Call the numbers a & b, a being the larger.
(a - b) x 100/a will give the difference as a percentage of a.
EG: What is the percentage difference between 36 and 20?
a = 36, b = 20; then (36 - 20) x 100/36 ie 1600/36 = 44.4recurring%
To find the difference as a percentage of the lower number just swop a & b and ignore minuses.
as above but a = 20 & b = 36: (20 - 36) x 100/20 = 16 x 100/20 = 1600/20 = 80%
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