Why is the starting value the baseline?
Percent increase measures growth relative to where the value began, so the same increase amount can produce different percentages from different starting values.
Calculate the percent increase from a start value to a final value, with the increase amount shown as the bridge between the two numbers.
Percent increase answers: how much did the final value rise compared with the starting value? The increase amount is the bridge between the two numbers: final value minus start value.
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The starting value is the baseline. If the final value is lower, the same calculation becomes a negative percent change.
Percent increase measures growth relative to where the value began, so the same increase amount can produce different percentages from different starting values.
The increase amount can still be found, but percent increase is undefined because there is no starting baseline to divide by.