It makes sense to calculate their percentage overages next. Using the same math, the materials cost was 5.4% over budget, and the equipment rental was 4.7% over budget.

We want to calculate the percentage of annual decline. First, we divide the most current revenue number by the beginning revenue number: $10 million divided by $15 million comes to 0.667.

A percentage gain or loss on an investment is extremely useful to investors who monitor performance. Calculating it is quite easy. Here's what you need to know.