The formula to calculate the Percentage Variation (PV) is:
\[ PV = \left( \frac{AD}{B} \right) \times 100 \]
Where:
A percentage variation is a measure of the ratio of the difference between two numbers compared with a benchmark or original number. In other words, it’s the ratio of the difference to the benchmark times 100.
Let's consider an example:
Using the formula to calculate the Percentage Variation:
\[ PV = \left( \frac{120 - 100}{100} \right) \times 100 = 20 \% \]
This means that the percentage variation for this example is 20%.