Shouldn’t this be 300% instead of 100% for the -15 to 30 as the difference between -15 and 30 is 45 and not 15? Am i assuming it correctly as the difference in the numerator shouldn’t matter as per the logic given and we take the absolute value right?

According to me , your calculation makes sense but I still forwarded the matter to check if there an error in my judgement!

\frac{\text{OriginalValue - FinalValue}}{\text{|OriginalValue|}} \cdot 100 \% = \frac{-15-30}{|-15|} \cdot 100 \% =300 \%\ increase

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