When you see the formula:
Percent difference = ( | ΔV |/ ( ∑V/2) ) * 100 = ( | (V1 - V2) | / ((V1 + V2)/2) ) * 100
You know you must use the absolute value (
http://en.wikipedia.org/wiki/Absolute_value[
^]) of the difference V1-V2 thus:
TextBox3.Text = Convert.ToString((Math.Abs(k - l)) * 100.0 / ((k + l) / 2));
This will make the difference always non-negative.
To round:
TextBox3.Text = Convert.ToString(Math.Round((Math.Abs(k - l)) * 100.0 / ((k + l) / 2)));