How to insert in EXCEL or calculated gradient?

Users questions:
Experts answer: set: C5 for the 2005 cost of sales ratio 2.12%, D5 sales charge rate for 2006 2.32%, E5 cost of sales down range "= (D5 * C5-1) * 100%" for the increase of 0.943%.
  • This information provided by the users.Thanks!