 Quandaries and Queries Hi, If I had sales in January of 2002 that were \$42,493.73 and sales that were \$37,281.59.  The difference is \$5374.50.  What is the percentage of decrease in sales? Thank you so much.     P.S. Could you please send the formula for computing if there is an increase in sales also, what the percentage would be? Thanks again!   Linda Hi Linda, As I understand your question, your sales in January 2002 were \$42,493.73 and in January 2003 they were \$37,281.59. To find the percentage change, whether it is an increase or a decrease, you need first to express the change as a fraction of where you started. You started in 2002 with sales of \$42,493.73 and had a change of \$5374.50 in January 2003. Thus the change, as a fraction of the sales in January 2002 is  5374.50/42493.73 = 0.1265 To exprress this as a percentage multiply by 100 to get 12.65%. Since \$37,281.59 is smaller than \$42,493.73 you can say there was a 12.65% decrease in sales from January 2002 to January 2003. Penny Go to Math Central