Huh? That's like saying you need a formula where 1+1=3 and solving it by writing it as 1+1=3 - or am I missing something? What you need, IMO, is something like (100*(75-45)/45)k=40%, in this case k=0.6 (I think). However it may not be the same in other cases, it may be progressive, proportional, exponentially increasing etc - hence the request for other samples. [edit] I mean (100(b-a)/a)k=x%, where a is initial value, b is new value, k is the modifier (term?) and x is the resultant.