Master subtraction in Excel to calculate differences, profits, variances, and inventory changes. This comprehensive guide covers basic cell subtraction, column/row calculations, subtracting percentages, and using SUM for multiple subtractions. Whether you're calculating profit margins, tracking inventory depletion, or analyzing budget variances, Excel subtraction formulas provide the foundation for accurate financial and business analysis.
Subtraction is one of the four fundamental arithmetic operations in Excel, used to find differences between values. Unlike addition (SUM function), Excel doesn't have a built-in SUBTRACT function—instead, you use the minus operator (-) or combine SUM with negative values. Subtraction is critical for profit calculations (Revenue - Costs), inventory management (Starting Stock - Sales), variance analysis (Actual - Budget), and countless other business scenarios.
Understanding how to properly structure subtraction formulas, especially when working with ranges, percentages, or multiple cells, prevents calculation errors that can cascade through entire spreadsheets. Simple mistakes like incorrect cell references or forgetting parentheses can produce dramatically wrong results in financial models.
Subtract one cell from another using the minus operator (-). Most common and straightforward method.
Formula:
= A1 - B1Where A1 is the value to subtract from (minuend), B1 is the value being subtracted (subtrahend)
Example: Calculate profit
A1: Revenue = $10,000 | B1: Costs = $6,500
=A1-B1 → $3,500Profit: $3,500
Subtract a fixed number from a cell. Use absolute references ($) when copying formula to other cells.
= A1 - 100Or reference a fixed cell:
= A1 - $D$1$D$1 stays locked when copying formula. A1 adjusts to A2, A3, etc.
Example: Apply fixed discount
Subtract $50 shipping fee from all prices:
=A2-50 (copy down column)Subtract several values from a starting amount. Chain minus operators or use SUM with negatives.
Method A: Chain Minus Operators
= A1 - B1 - C1 - D1Method B: SUM with Negative Values (Recommended)
= A1 - SUM(B1:D1)More scalable—easy to add more cells to the range without rewriting formula
Example: Net Income Calculation
A1: Revenue = $100,000
B1: COGS = $45,000 | C1: Operating Exp = $25,000 | D1: Taxes = $8,000
=A1-SUM(B1:D1) → $22,000Net Income: $22,000
Calculate discounted prices, reduced costs, or depreciated values by subtracting a percentage.
= A1 - (A1 * Percentage)Or simplified:
= A1 * (1 - Percentage)Example: Apply 20% discount
Original Price: $500
=A1-(A1*0.20) → $400Or: =A1*(1-0.20) → $400
Sale Price: $400 (saved $100)
Create a formula in one cell, then copy down/across to subtract corresponding cells in two ranges.
Setup: Column A (Actual Sales), Column B (Target Sales), Column C (Variance)
C2: =A2-B2Copy formula down to C3, C4, C5... (use fill handle or Ctrl+D)
✓ Excel automatically adjusts: C3 becomes =A3-B3, C4 becomes =A4-B4, etc.
Calculate remaining stock after sales to trigger reorder alerts.
| Product | Starting | Sold | Remaining | Formula |
|---|---|---|---|---|
| Widget A | 500 | 347 | 153 | =B2-C2 |
| Widget B | 300 | 287 | 13 | =B3-C3 |
| Widget C | 750 | 421 | 329 | =B4-C4 |
⚠️ Widget B has only 13 units left—reorder needed!
Track department spending relative to budget allocations.
Scenario: Marketing Department
Budget: $75,000 (Cell A1)
Actual Spend: $68,200 (Cell B1)
=A1-B1 → $6,800✓ Under budget by $6,800 (9% savings)
Subtract dates to calculate age, project duration, or time elapsed.
Age Calculation:
= (TODAY() - BirthDate) / 365.25Project Duration (days):
= EndDate - StartDateFormat result as number (not date) to see duration in days
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