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PREVGROUPVAL
This function returns the value of a specified previous grouping. A “previous” grouping is one that comes before the current grouping in the report.
Choose the grouping level and increment. The increment is the number of columns or rows before the current summary. The default is 1; the maximum is 12. You can use this function only in custom summary formulas and at grouping levels for reports, but not at summary levels.
Use
PREVGROUPVAL(summary_field, grouping_level [, increment])Where summary_field is the name of the grouped row or
column, grouping_level is the API name of the peer level
group whose summary value for the previous grouping is used, and increment is the number of groupings previous.
In reports with multiple grouping levels, you can specify the grouping_level to be the same group level as the formula display level or a group
level higher than the formula display level.
AMOUNT:SUM - PREVGROUPVAL(AMOUNT:SUM, CLOSE_DATE)
This formula calculates, for each month, the difference in amount from the previous month shown in the report. In this example, the report is an opportunity matrix with columns grouped by Close Date and rows by Stage.

