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Depends on what you're comparing.

An example from a math book would be comparing a new price with an old price.

O = Old price

N = New price

D = Difference

N/O = D

Where D will either show an increase or a decrease in cost.

Example 1:

O = $200

N = $175

175/200 = 0.875

which is a decrease in cost by

1 - 0.875 = 0,125 = 12.5% lower

Example 2:

O = $200

N = $500

500/200 = 2.5

which is an increase in cost by

2.5 - 1 = 1.5 = 150% higher

The general idea is that you take the number you wish to calculate and divide it by another number to get the difference in relation to the first number (the dividend) in percent.

A more mathematical explanation would simply state

a/b = c

where

a is the dividend

b is the divisor

c is quotient

and b ≠ 0 (else divide by zeroooooo)

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