Calculation note
Percentage difference is useful when two values are being compared as peers. It avoids choosing one value as the baseline, but that also means it answers a different question from percentage change.
A symmetric comparison needs a shared base
If two quotes, measurements or estimates are being compared without a clear original value, using only the first number as the denominator can make the result depend on the order of entry. Percentage difference avoids that by using the average of the two values as the comparison base.
Direction is deliberately removed
The formula uses an absolute difference, so the answer is a distance between values rather than an increase or decrease. That is useful for peer comparison, but it should not be used when a report needs to say whether a value rose or fell.
The denominator still matters
A result such as 22.22% is only meaningful when the two compared values are visible. The printable report keeps both values, the difference and the average base together so the percentage can be checked later.