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Could you possibly post a picture of the "end result" in excel or something? My fear is that this question won't be answered due to the wall of textual requirements. Use this to your advantage! So Your Question Didn't Get Answered...
Just wanted to point that out to help you get this answered
I got the answer from Nick Rassadin on Stack Overflow. The answer is outlined below.
It's pretty simple.
Low in FY16as calculated field with formula
IF [FY16 Status] = 'Low' THEN 1 ELSE 0 END
Low/Medium/High in FY16/FY17Yin the same way
Low Changeas calculated field with formula
(SUM([Low in FY17])-SUM([Low in FY16]))/SUM([Low in FY16])
High Changeas well
Now you got all the columns it's time to create a sheet.
I eventually got sorted, my apologies for taking so long to get back to this.