Actual vs. Budget Variance Percentage

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I think you're over-complicating it a bit. Try this instead:

Formula:

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Logic:
If both A1 and B1 are 0, return 0;
if A1 is 0, return 1 (which is 100%);
if A1 is not 0 and B1 is 0, return -1 (which is -100%);
If neither A1 nor B1 are 0, divide B1-A1 by B1.

Assuming that C1 is B1-A1, this would give the same result:

Formula:

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The first part of both formulae, which wasn't there in your original try, is needed because otherwise 0 and 0 would give 100% variance.

Format column D as percentage with two decimal places to get the figures as per your example.

Hope that helps.

Your formula is essentially just doing 'A1-B1' as both IFs lead to the same.
To get the results you have in your first post, just use this:

Formula:

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If you want the signs reversed, use this:

Formula:

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In your PM*, you ask for -100 | 50 | -50. I'm confused as to why you want this, as the variance from -100 to 50 is 150, not -50. However, if you want it, this will do it:

Formula:

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