I would like to know if there is a formula to calculate the % increase or decrease of minus numbers that deals with all of the instances below:

(col A, col B, col C)
(number, number, formula for % increase / decrease)
-4, 5, ?
-4, -5, ?
-4, -3, ?
4, 5, ?
4, -5, ?

I think the function ABS might be relevant.

Would be grateful for any help