Base value = ₹2400
Comparing value = ₹2000
Difference = ₹2400 - ₹2000 = ₹400.
Percentage change = (DifferenceBase value) × 100
= (4002400) × 100
= 16.67%
So, ₹2000 is 16.67% less than ₹2400.
Now the base value = ₹2000
Comparing value = ₹2400
Difference will remain the same = ₹400
Percentage change = (DifferenceBase value) × 100
= (4002000) × 100
= 20%
So, ₹2400 is 20% more than ₹2000.
Hence, both the percentage change is not the same as the base value is different in both cases.